Article 218 of the Criminal Code of the Russian Federation with Commentary 2021: latest changes and amendments, judicial practice

ST 218 of the Criminal Code of the Russian Federation.

Violation of the rules for recording, storing, transporting and using explosives, flammable substances and pyrotechnic products, as well as illegally sending these substances by mail or luggage, if these acts negligently resulted in the infliction of serious harm to health or the death of a person, is punishable by forced labor for up to five years. years with deprivation of the right to hold certain positions or engage in certain activities for a term of up to three years or without it, or imprisonment for a term of up to five years with deprivation of the right to hold certain positions or engage in certain activities for a term of up to three years or without it.

Commentary to Art. 218 Criminal Code

1. The subject of the crime is explosives, flammable substances and pyrotechnic products.

2. The objective side is characterized by alternatively provided acts: a) violation in the form of action or inaction of the current rules for accounting, storage, transportation and use of explosives, flammable substances and pyrotechnic products; b) illegal shipment of explosives and flammable substances.

3. The crime is completed at the moment of causing serious harm to the health or death of a person.

4. The subject of the crime is a special one - a person who, in accordance with the established procedure, was assigned responsibilities to comply with the relevant rules, or a general one (in case of illegal transfer).

Tax Code of the Russian Federation, Article 218 of the Tax Code of the Russian Federation

1. When determining the size of the tax base in accordance with paragraph 3 of Article 210 of this Code, the taxpayer has the right to receive the following standard tax deductions:

persons who received or suffered radiation sickness and other diseases associated with radiation exposure as a result of the disaster at the Chernobyl nuclear power plant or with work to eliminate the consequences of the disaster at the Chernobyl nuclear power plant;
persons who became disabled as a result of the disaster at the Chernobyl Nuclear Power Plant from among those who took part in the liquidation of the consequences of the disaster within the exclusion zone of the Chernobyl Nuclear Power Plant or engaged in operation or other work at the Chernobyl Nuclear Power Plant (including those temporarily assigned or sent on business), military personnel and those liable for military service, called up for special training and involved in work related to the liquidation of the consequences of the disaster at the Chernobyl nuclear power plant, regardless of the location of these persons and the work they perform, as well as persons of command and rank and file of internal affairs bodies, the State Fire Service, who served (are currently serving) in the exclusion zone, persons evacuated from the exclusion zone of the Chernobyl Nuclear Power Plant and resettled from the resettlement zone or who voluntarily left these zones, persons who donated bone marrow to save the lives of people affected by the disaster at the Chernobyl Nuclear Power Plant, regardless of the time that has passed since the day the conduct of bone marrow transplantation and the time of development of disability in these persons in this regard;
persons who in 1986 - 1987 took part in the work to eliminate the consequences of the disaster at the Chernobyl nuclear power plant within the exclusion zone of the Chernobyl nuclear power plant or were employed during this period in work related to the evacuation of the population, material assets, farm animals, and in operation or other work at the Chernobyl nuclear power plant (including temporarily assigned or seconded);
military personnel, citizens discharged from military service, as well as those liable for military service, called up for special training and involved during this period to perform work related to the liquidation of the consequences of the disaster at the Chernobyl nuclear power plant, including take-off and lifting, engineering and technical personnel of civil aviation, regardless of location dislocation and work performed by them;
persons of command and rank and file of internal affairs bodies, the State Fire Service, including citizens dismissed from military service who served in the exclusion zone of the Chernobyl nuclear power plant in 1986-1987;
military personnel, citizens discharged from military service, as well as those liable for military service, called up for military training and who took part in the work on the Shelter facility in 1988-1990;
who became disabled, received or suffered radiation sickness and other diseases as a result of the accident in 1957 at the Mayak production association and the discharge of radioactive waste into the Techa River, from among those who received (including those temporarily sent or sent on business) in 1957 - 1958 direct participation in the work to eliminate the consequences of the accident in 1957 at the Mayak production association, as well as those involved in work on protective measures and rehabilitation of radioactively contaminated areas along the Techa River in 1949 - 1956, persons receiving (including temporarily sent or seconded) in 1959 - 1961, direct participation in the work to eliminate the consequences of the accident at the Mayak production association in 1957, persons evacuated (resettled), as well as those who voluntarily left populated areas that were exposed to radioactive contamination as a result of the accident in 1957 at the production association "Mayak" and the discharge of radioactive waste into the Techa River, including children, including children who were in a state of intrauterine development at the time of evacuation (resettlement), as well as military personnel, civilian military units and special contingents who were evacuated in 1957 year from the zone of radioactive contamination (in this case, citizens who left voluntarily include persons who left during the period from September 29, 1957 to December 31, 1958 from settlements that were exposed to radioactive contamination as a result of the accident in 1957 at the Mayak production association, as well as persons , who left in the period from 1949 to 1956 inclusive from populated areas that were exposed to radioactive contamination due to the discharge of radioactive waste into the Techa River), persons living in populated areas that were exposed to radioactive contamination as a result of the accident in 1957 at the Mayak production association and the discharge of radioactive waste into the Techa River, where the average annual effective equivalent radiation dose on May 20, 1993 was over 1 mSv (in addition to the level of natural background radiation for the area), persons who voluntarily left for a new place of residence from settlements exposed to radioactive contamination due to the accident in 1957 at the Mayak production association and the discharge of radioactive waste into the Techa River, where the average annual effective equivalent radiation dose as of May 20, 1993 was over 1 mSv (in addition to the level of natural background radiation for the area);
persons directly involved in testing nuclear weapons in the atmosphere and radioactive military substances, exercises using such weapons before January 31, 1963;
persons directly involved in underground testing of nuclear weapons under conditions of abnormal radiation situations and other damaging factors of nuclear weapons;
persons directly involved in the elimination of radiation accidents that occurred at nuclear installations of surface and submarine ships and at other military facilities and registered in the prescribed manner by the federal executive body authorized in the field of defense;
persons directly involved in the work (including military personnel) on the assembly of nuclear charges before December 31, 1961;
persons directly involved in underground testing of nuclear weapons, carrying out and ensuring work on the collection and disposal of radioactive substances;
disabled people of the Great Patriotic War;
disabled military personnel who became disabled in groups I, II and III as a result of wounds, contusions or mutilations received while defending the USSR, the Russian Federation or while performing other military service duties, or received as a result of a disease associated with being at the front, or from among former partisans, as well as other categories of disabled people who are equal in pension benefits to the specified categories of military personnel;

2) a tax deduction in the amount of 500 rubles for each month of the tax period applies to the following categories of taxpayers:

Heroes of the Soviet Union and Heroes of the Russian Federation, as well as persons awarded the Order of Glory of three degrees;
civilian personnel of the Soviet Army and Navy of the USSR, internal affairs bodies of the USSR and state security of the USSR, who held regular positions in military units, headquarters and institutions that were part of the active army during the Great Patriotic War, or persons who were stationed during this period in cities, participation in the defense of which is counted towards these persons’ length of service for the purpose of granting a pension on preferential terms established for military personnel of active army units;
participants in the Great Patriotic War, military operations to defend the USSR from among military personnel who served in military units, headquarters and institutions that were part of the army, and former partisans;
persons who were in Leningrad during its siege during the Great Patriotic War from September 8, 1941 to January 27, 1944, regardless of the length of stay;
former prisoners, including minors, of concentration camps, ghettos and other places of forced detention created by Nazi Germany and its allies during the Second World War;
disabled people since childhood, as well as disabled people of groups I and II;
persons who received or suffered radiation sickness and other diseases associated with radiation exposure, caused by the consequences of radiation accidents at nuclear facilities for civilian or military purposes, as well as as a result of tests, exercises and other work related to any types of nuclear installations, including nuclear weapons and space technology;
junior and nursing staff, doctors and other employees of medical institutions (with the exception of persons whose professional activities involve working with any types of sources of ionizing radiation in the radiation environment at their workplace, corresponding to the profile of the work performed), who received excess doses of radiation exposure during provision of medical care and services in the period from April 26 to June 30, 1986, as well as persons injured as a result of the disaster at the Chernobyl nuclear power plant and being a source of ionizing radiation;
persons who donated bone marrow to save people's lives;
workers and employees, as well as former military personnel and persons retired from service of the commanding and rank and file of internal affairs bodies, the State Fire Service, employees of institutions and bodies of the penal system, who received occupational diseases associated with radiation exposure while working in the exclusion zone of the Chernobyl Nuclear Power Plant;
persons who took (including temporarily sent or seconded) in 1957 - 1958 direct participation in the work to eliminate the consequences of the accident in 1957 at the Mayak production association, as well as those employed in work on protective measures and rehabilitation of radioactively contaminated territories along the Techa River in 1949 - 1956;
persons evacuated (resettled), as well as those who voluntarily left populated areas exposed to radioactive contamination as a result of the accident in 1957 at the Mayak production association and the discharge of radioactive waste into the Techa River, including children, including children who, at the time of evacuation ( resettlement) were in a state of intrauterine development, as well as former military personnel, civilian military units and special contingents who were evacuated in 1957 from the radioactive contamination zone. In this case, persons who left voluntarily include persons who left from September 29, 1957 to December 31, 1958 inclusive from settlements that were exposed to radioactive contamination as a result of the accident in 1957 at the Mayak production association, as well as those who left from 1949 to 1956 inclusive from settlements exposed to radioactive contamination due to the discharge of radioactive waste into the Techa River;
persons evacuated (including those who left voluntarily) in 1986 from the exclusion zone of the Chernobyl nuclear power plant, which was exposed to radioactive contamination as a result of the disaster at the Chernobyl nuclear power plant, or resettled (resettled), including those who left voluntarily, from the resettlement zone in 1986 and in subsequent years , including children, including children who were in a state of fetal development at the time of evacuation;
parents and spouses of military personnel who died as a result of wounds, contusions or injuries received while defending the USSR, the Russian Federation or while performing other military service duties, or as a result of an illness associated with being at the front, as well as parents and spouses of civil servants who died in the line of duty official duties. The specified deduction is provided to the spouses of deceased military personnel and government employees, if they did not remarry;
citizens discharged from military service or called up for military training, fulfilling their international duty in the Republic of Afghanistan and other countries in which hostilities took place, as well as citizens who took part, in accordance with decisions of state authorities of the Russian Federation, in hostilities on the territory of the Russian Federation ;
3) became invalid on January 1, 2012. — Federal Law of November 21, 2011 N 330-FZ;

4) the tax deduction for each month of the tax period applies to the parent, spouse of the parent, adoptive parent, who is supporting the child, in the following amounts:

1,400 rubles - for the first child;
1,400 rubles - for the second child;
3,000 rubles - for the third and each subsequent child;
12,000 rubles - for each child if a child under the age of 18 is a disabled child, or a full-time student, graduate student, resident, intern, student under the age of 24, if he is a disabled person of group I or II;

The tax deduction for each month of the tax period applies to the guardian, trustee, adoptive parent, spouse of the adoptive parent who supports the child, in the following amounts:

1,400 rubles - for the first child;
1,400 rubles - for the second child;
3,000 rubles - for the third and each subsequent child;
6,000 rubles - for each child if a child under the age of 18 is a disabled child, or a full-time student, graduate student, resident, intern, student under the age of 24, if he is a disabled person of group I or II.

A tax deduction is made for each child under the age of 18, as well as for each full-time student, graduate student, resident, intern, student, cadet under the age of 24.

The tax deduction is provided in double amount to the only parent (adoptive parent), adoptive parent, guardian, trustee. The provision of the specified tax deduction to the only parent ceases from the month following the month of his marriage.

The tax deduction is provided to parents, the spouse of a parent, adoptive parents, guardians, trustees, adoptive parents, the spouse of an adoptive parent on the basis of their written applications and documents confirming the right to this tax deduction.

At the same time, to individuals whose child (children) is (are) outside the Russian Federation, a tax deduction is provided on the basis of documents certified by the competent authorities of the state in which the child (children) live.

A tax deduction may be provided in double amount to one of the parents (adoptive parents) of their choice based on an application for refusal of one of the parents (adoptive parents) to receive a tax deduction.

The tax deduction is valid until the month in which the taxpayer’s income (with the exception of income from equity participation in the activities of organizations received in the form of dividends by individuals who are tax residents of the Russian Federation), calculated on an accrual basis from the beginning of the tax period (for which the tax rate is provided, established by paragraph 1 of Article 224 of this Code) by the tax agent providing this standard tax deduction, exceeded 350,000 rubles.

Starting from the month in which the specified income exceeded 350,000 rubles, the tax deduction provided for by this subclause is not applied.

The tax base is reduced from the month of birth of the child (children), or from the month in which the adoption took place, guardianship (trusteeship) was established, or from the month of entry into force of the agreement on the transfer of the child (children) to be raised in a family until the end of that year, in which the child (children) has reached the age specified in paragraph eleven of this subclause, or the agreement on the transfer of the child (children) to be raised in a family has expired or been terminated early, or the death of the child (children). A tax deduction is provided for the period of study of the child (children) in an educational institution and (or) educational institution, including academic leave issued in the prescribed manner during the period of study.

2. Taxpayers who, in accordance with subparagraphs 1 and 2 of paragraph 1 of this article, are entitled to more than one standard tax deduction, are provided with the maximum of the corresponding deductions.

The standard tax deduction established by subparagraph 4 of paragraph 1 of this article is provided regardless of the provision of the standard tax deduction established by subparagraphs 1 and 2 of paragraph 1 of this article.

3. The standard tax deductions established by this article are provided to the taxpayer by one of the tax agents who are the source of payment of income, at the taxpayer’s choice based on his written application and documents confirming the right to such tax deductions.

If the taxpayer does not start working from the first month of the tax period, the tax deductions provided for in subparagraph 4 of paragraph 1 of this article are provided at this place of work, taking into account the income received from the beginning of the tax period at another place of work in which the taxpayer was provided with tax deductions. The amount of income received is confirmed by a certificate of income received by the taxpayer, issued by a tax agent in accordance with paragraph 3 of Article 230 of this Code.

4. If during the tax period standard tax deductions were not provided to the taxpayer or were provided in a smaller amount than provided for in this article, then at the end of the tax period, on the basis of the tax return and documents confirming the right to such deductions, the tax authority makes a recalculation tax base, taking into account the provision of standard tax deductions in the amounts provided for in this article.

Second commentary to Art. 218 of the Criminal Code of the Russian Federation

1. The subject of the crime is explosives, flammable substances and pyrotechnic products.

2. The objective side is expressed either in violation of the rules for accounting, storage, transportation or use of dangerous substances, or in the illegal transfer of these substances by mail or luggage, if these acts negligently resulted in the infliction of serious harm to the health or death of a person.

The crime is considered completed from the moment the consequences occur in the form of causing the death of a person or serious harm to health.

3. The subjective side is characterized by a careless form of guilt.

4. The subject of the crime is a special one: a person whose work activity is related to the circulation of explosives, flammable substances and pyrotechnic products. The subject of illegal shipment and transportation of these substances and products can be any person over the age of 16 (for example, passengers).

What are the punishments?

The penalties for such a crime are:

forced labor for a period of up to 5 years with a ban on holding certain types of positions for 3 years (this sanction is optional);
imprisonment for up to 5 years using the above sanction at the discretion of the court.

The court chooses a specific measure of liability, taking into account all the circumstances of the incident. Typically, imprisonment in a colony is used in cases where there has been a death of a person. If he remains alive, then you can count on forced labor.

When responsibility is removed

It is impossible to completely avoid responsibility for such offenses, since severe injuries are caused to a person or even death occurs.

The presence of a citizen with a permanent place of work or small children is taken into account as mitigating circumstances. All of this may influence the judge's final decision in a particular case.