ST 305 of the Criminal Code of the Russian Federation.
1. The issuance by a judge (judges) of a knowingly unjust sentence, decision or other judicial act is punishable by a fine in the amount of up to three hundred thousand rubles or in the amount of the wages or other income of the convicted person for a period of up to two years, or by forced labor for a term of up to four years, or imprisonment for a term of up to four years.
2. The same act, associated with the issuance of an illegal court sentence to imprisonment or entailing other grave consequences, is punishable by imprisonment for a term of three to ten years.
Commentary to Art. 305 of the Criminal Code
1. The subject of the crime is a sentence, decision or other judicial act (see, in particular, Article 5 of the Code of Criminal Procedure of the Russian Federation, Part 1 of Article 194 of the Code of Civil Procedure of the Russian Federation, Part 2 of Article 15 of the Code of Arbitration Procedure of the Russian Federation). Judicial acts are adopted at any stage of constitutional, civil, administrative, arbitration or criminal proceedings either by a single judge or by a collegial composition of the court. The subject of a crime is only judicial acts that have significance beyond the relevant legal proceedings and significantly affect the legal status of certain persons. Such other judicial acts include a court order, a ruling of the appellate court, an appeal decision to change the decision of the magistrate or cancel it, a ruling of the cassation court, a jury verdict, etc. Judicial acts adopted by the court, but not in connection with legal proceedings in a specific case, do not relate to the subject of the crime.
2. The objective side is expressed in the form of actions to make, i.e. acceptance and proper drafting (registration) of a knowingly unjust sentence, decision or other judicial act. Proclamation (announcement) follows the pronouncement (decree) of a sentence, decision or other judicial act (if it is drawn up in writing) or accompanies it (if the act is adopted directly in the courtroom). The deliberate unfairness of these judicial acts consists in their adoption in violation of the requirements of procedural legislation and based on the incorrect application of the relevant substantive legislation. Unfairness presupposes the existence of grounds on which they can be overturned (conviction against a obviously innocent person, imposition of an unreasonably severe punishment, etc.). These actions related to the imposition of an illegal court sentence to imprisonment or resulting in other grave consequences (Part 2) form a qualified crime. This can be regarded as the very fact of issuing a deliberately unjust sentence of imprisonment, as well as the issuance of a deliberately unjust verdict by the jurors, on the basis of which the sentence was decided.
3. The crime is recognized as completed from the moment of proper execution (and in some cases, simultaneous announcement) of the judicial act. Part 2 requires the onset of grave consequences. The concept of grave consequences is evaluative; they may consist of material damage, breakup of the convicted person’s family, etc.
4. The subjective side is characterized by direct intent, implying the awareness that a sentence, decision or other judicial act is unjust.
5. Special subject: judge, juror, arbitration assessor.
Federal Law of July 2, 2021 No. 305-FZ
RUSSIAN FEDERATION
THE FEDERAL LAW
On amendments to parts one and two of the Tax Code of the Russian Federation and certain legislative acts of the Russian Federation
Adopted by the State Duma on June 16, 2021
Approved by the Federation Council on June 23, 2021
Article 1
Introduce into part one of the Tax Code of the Russian Federation (Collected Legislation of the Russian Federation, 1998, No. 31, Art. 3824; 1999, No. 28, Art. 3487; 2004, No. 31, Art. 3231; 2006, No. 31, Art. 3435; 2011, No. 30, Art. 4575; No. 47, Art. 6611; 2012, No. 26, Art. 3447; 2013, No. 40, Art. 5037, 5038; No. 52, Art. 6985; 2014, No. 14, Art. 1544; No. 48, Art. 6660; 2021, No. 7, Art. 920; No. 22, Art. 3092; No. 27, Art. 4176; No. 49, Art. 6844; 2021, No. 1, Art. 16; No. 30 , Art. 4453; No. 49, Art. 7307; 2018, No. 30, Art. 4534; No. 32, Art. 5095; No. 45, Art. 6828; No. 49, Art. 7496, 7497; 2021, No. 23, Art. 2908; No. 39, Art. 5375; 2021, No. 8, Art. 1196) the following changes:
1) subparagraph 3 of paragraph 2 of Article 18 is declared invalid;
2) in paragraph 4 of Article 55, delete the numbers “, 263”;
3) subparagraph 3 of paragraph 2 of Article 10514 shall be stated as follows:
“3) at least one of the parties to the transaction is a taxpayer applying the taxation system for agricultural producers (unified agricultural tax) (if the corresponding transaction is concluded as part of such an activity), while among other persons who are parties to the specified transaction there is a person who is not applying the specified special tax regime;”.
Article 2
Introduce into part two of the Tax Code of the Russian Federation (Collected Legislation of the Russian Federation, 2000, No. 32, Art. 3340, 3341; 2001, No. 1, Art. 18; No. 23, Art. 2289; No. 33, Art. 3413, 3421, 3429; No. 49, Art. 4554, 4564; No. 53, Art. 5015, 5023; 2002, No. 1, Art. 4; No. 22, Art. 2026; No. 30, Art. 3021, 3027; 2003, No. 1, Art. 2, 5, 6; No. 21, Art. 1958; No. 28, Art. 2886; No. 46, Art. 4435, 4443; No. 50, Art. 4849; No. 52, Art. 5030; 2004, No. 27, Art. ; 2005, No. 1, Art. 30, 34, 38; No. 24, Art. 2312; No. 25, Art. 2427, 2428, 2429; No. 27, Art. 2710, 2713, 2717; No. 30, Art. 3104, 3112, 3117, 3118, 3128, 3129, 3130; No. 43, Art. 4350; No. 52, Art. 5581; 2006, No. 1, Art. 12; No. 10, Art. 1065; No. 12, Art. 1233; No. 23, Art. 2382; No. 27, Art. 2881; No. 31, Art. 3433, 3436, 3443, 3450, 3452; No. 43, Art. 4412; No. 45, Art. 4627, 4628, 4629; No. 50, Art. 5279, 5286; 2007, No. 1, Art. 7, 20, 31, 39; No. 13, Art. 1465; No. 21, Art. 2461, 2462, 2463; No. 22, Art. 2563; No. 23, art. 2691; No. 31, art. 3991, 4013; No. 45, art. 5416, 5417, 5432; No. 46, art. 5553; No. 49, art. 6045, 6071; No. 50, art. 6237, 6245; 2008, No. 18, art. 1942; No. 27, art. 3126; No. 30, art. 3598, 3611, 3614, 3616; No. 42, art. 4697; No. 48, art. 5500, 5504, 5519; No. 49, art. 5723; No. 52, art. 6218, 6227, 6237; 2009, No. 1, art. 13, 22, 31; No. 11, art. 1265; No. 18, art. 2447; No. 23, art. 2772; No. 29, art. 3598, 3625, 3639, 3641; No. 30, art. 3735, 3739; No. 39, art. 4534; No. 45, art. 5271; No. 48, art. 5725, 5726, 5731, 5732, 5733, 5734, 5737; No. 51, art. 6153, 6155; No. 52, art. 6444, 6450, 6455; 2010, No. 15, art. 1737; No. 19, art. 2291; No. 21, art. 2524; No. 25, art. 3070; No. 28, art. 3553; No. 31, art. 4176, 4186, 4198; No. 32, art. 4298; No. 40, art. 4969; No. 45, art. 5756; No. 46, art. 5918; No. 47, art. 6034; No. 48, art. 6247, 6251; No. 49, art. 6409; 2011, No. 1, art. 7, 9, 21, 37; No. 11, art. 1492, 1494; No. 23, art. 3262; No. 24, art. 3357; No. 26, art. 3652; No. 27, art. 3881; No. 29, art. 4291; No. 30, art. 4566, 4575, 4583, 4587, 4593, 4596, 4597; No. 45, art. 6335; No. 47, art. 6610, 6611; No. 48, art. 6729, 6731; No. 49, art. 7014, 7015, 7016, 7017, 7037, 7043, 7063; No. 50, art. 7359; 2012, No. 10, art. 1164; No. 18, art. 2128; No. 19, art. 2281; No. 24, art. 3066; No. 25, art. 3268; No. 26, art. 3447; No. 27, art. 3587, 3588; No. 29, art. 3980; No. 31, art. 4319, 4334; No. 41, art. 5526, 5527; No. 49, art. 6747, 6748, 6749, 6750, 6751; No. 50, art. 6966; No. 53, art. 7578, 7584, 7596, 7604, 7607, 7619; 2013, No. 9, art. 874; No. 14, art. 1647; No. 19, art. 2321; No. 23, art. 2866, 2889; No. 26, art. 3207; No. 27, art. 3444; No. 30, art. 4031, 4045, 4046, 4047, 4048, 4049, 4081, 4084; No. 40, art. 5033, 5037, 5038, 5039; No. 44, art. 5640, 5645, 5646; No. 48, art. 6165; No. 49, art. 6335; No. 51, art. 6699; No. 52, art. 6981, 6985; 2014, No. 8, art. 737; No. 14, art. 1544; No. 16, art. 1835, 1838; No. 19, art. 2313, 2321; No. 23, art. 2930, 2938; No. 26, art. 3373, 3404; No. 30, art. 4220, 4222, 4239; No. 40, art. 5315, 5316; No. 43, art. 5796; No. 45, art. 6157; No. 48, art. 6647, 6649, 6657, 6660, 6661, 6663, 6689; 2015, No. 1, art. 11, 13, 15, 16, 17, 18, 32; No. 10, art. 1393, 1402; No. 14, art. 2024; No. 18, art. 2615, 2616; No. 24, art. 3373, 3377; No. 27, art. 3948, 3968; No. 29, art. 4340, 4358; No. 41, art. 5632; No. 48, art. 6684, 6686, 6687, 6688, 6689, 6691, 6692, 6693; 2021, No. 1, art. 16, 18; No. 6, art. 763; No. 7, art. 913, 920; No. 9, art. 1169; No. 11, art. 1489; No. 14, art. 1902; No. 15, art. 2063, 2064; No. 18, art. 2504; No. 22, art. 3092, 3098; No. 23, art. 3298, 3302; No. 26, art. 3856, 3885; No. 27, art. 4158, 4161, 4175, 4176, 4177, 4178, 4179, 4180, 4181, 4182, 4184; No. 49, art. 6841, 6842, 6843, 6844, 6847, 6848, 6849; No. 52, art. 7497; 2021, No. 1, art. 4, 5, 16; No. 11, art. 1534; No. 15, art. 2131, 2133; No. 27, art. 3942; No. 30, art. 4441, 4446, 4448; No. 31, art. 4802, 4803; No. 40, art. 5753; No. 45, art. 6578, 6579; No. 47, art. 6842; No. 49, art. 7305, 7306, 7307, 7313, 7314, 7315, 7316, 7318, 7320, 7321, 7322, 7323, 7324, 7325, 7326; 2021, No. 1, art. 14, 20, 50; No. 9, art. 1289, 1291; No. 18, art. 2558, 2565, 2568, 2575, 2583; No. 24, art. 3404, 3410; No. 28, art. 4143, 4144; No. 30, art. 4534; No. 32, art. 5087, 5090, 5093, 5094, 5095, 5096, 5127; No. 42, art. 6373; No. 45, art. 6828, 6836, 6844, 6847; No. 47, art. 7135, 7136; No. 49, art. 7496, 7497, 7498, 7499; No. 53, art. 8412, 8416, 8419; 2021, No. 16, art. 1826; No. 18, art. 2225; No. 22, art. 2664, 2665, 2667; No. 23, art. 2908, 2920; No. 25, art. 3167; No. 27, art. 3523, 3527; No. 30, art. 4100, 4112, 4113, 4114; No. 31, art. 4414, 4428; No. 39, art. 5371, 5373, 5374, 5375, 5376, 5377; No. 48, art. 6740; No. 52, art. 7777; 2021, No. 12, art. 1647, 1657; No. 13, Art. 1857; No. 14, art. 2032; No. 17, art. 2699; No. 21, art. 3229; No. 24, art. 3746; No. 29, art. 4501, 4505, 4514; No. 30, art. 4746; No. 31, art. 5024, 5025; No. 42, art. 6507, 6508, 6509, 6522, 6527, 6529; No. 46, art. 7212; No. 48, art. 7625, 7626, 7627; No. 52, art. 8603; 2021, No. 1, art. 9; No. 8, art. 1197, 1198; No. 17, art. 2886, 2887; Official Internet portal of legal information (www.pravo.gov.ru), 2021, June 11, No. 0001202106110026, 0001202106110032, 0001202106110043, 0001202106110044) the following changes:
1) paragraph 2 of Article 146 shall be supplemented with subparagraph 21 with the following content:
“21) performance of work (provision of services), transfer of property rights free of charge by state authorities, local governments, small and medium-sized enterprise development corporation and its subsidiaries, organizations included in the unified register of support infrastructure organizations in accordance with the Federal Law dated July 24, 2007 No. 209-FZ “On the development of small and medium-sized businesses in the Russian Federation”, as part of the implementation of their powers to support small and medium-sized businesses in accordance with the Federal Law of July 24, 2007 No. 209-FZ “ On the development of small and medium-sized businesses in the Russian Federation", as well as organizations performing export support functions in accordance with the Federal Law of December 8, 2003 No. 164-FZ "On the fundamentals of state regulation of foreign trade activities", within the framework of fulfilling their duties powers to support exports in accordance with the Federal Law of December 8, 2003 No. 164-FZ “On the fundamentals of state regulation of foreign trade activities” in the event that the performance of work (provision of services), the transfer of property rights are carried out in accordance with the legislation of the Russian Federation, the legislation of the constituent entities Russian Federation, acts of local government bodies.”;
2) paragraph 3 of Article 149 shall be supplemented with subparagraph 38 with the following content:
“38) provision of public catering services through public catering facilities (restaurants, cafes, bars, fast food establishments, buffets, cafeterias, canteens, snack bars, culinary departments at the specified facilities and other similar public catering facilities), as well as public catering services outside the premises public catering at the place chosen by the customer (offsite service).
For the purposes of this subclause, public catering services do not include the sale of:
public catering products by culinary departments of retail organizations and individual entrepreneurs;
public catering products by organizations and individual entrepreneurs engaged in procurement and other similar activities, organizations and individual entrepreneurs providing public catering services provided for in this subparagraph, or engaged in retail trade.
Unless otherwise provided by this subparagraph, organizations and individual entrepreneurs providing public catering services have the right to the exemption provided for in this subparagraph, subject to the simultaneous fulfillment of the following conditions:
if for the calendar year preceding the year in which the exemption is applied, the amount of income of such an organization or individual entrepreneur, determined in the manner established by Chapters 23, 25 or 262 of this Code, did not exceed in the aggregate two billion rubles;
if for the calendar year preceding the year in which the exemption is applied, the share of income from the sale of public catering services in the total income of such an organization or individual entrepreneur was at least 70 percent. In this case, income is determined in the manner established by Chapters 23, 25 or 262 of this Code;
if for the calendar year preceding the year in which the exemption is applied, the average monthly amount of payments and other remuneration accrued by an organization or individual entrepreneur in favor of individuals, determined on the basis of data from calculations of insurance premiums, is not lower than the average monthly accrued salary in each subject of the Russian Federation Federation, to whose tax authorities the specified calculations are submitted, for the previous calendar year by type of economic activity, determined by class 56 “Activities for the provision of food and beverages” of Section I “Activities of hotels and public catering establishments” in accordance with the All-Russian Classifier of Types of Economic Activities . Information on the amount of average monthly accrued wages in a constituent entity of the Russian Federation for the specified type of economic activity is posted by the federal executive body authorized in the field of statistics in a unified interdepartmental information and statistical system, access to which is provided through the Internet information and telecommunications network. If the specified information is not available in the unified interdepartmental information and statistical system for the calendar year preceding the year in which the exemption applies, similar information for the first nine months of the specified calendar year is used.
For the purpose of applying paragraph eight of this subclause, the average monthly amount of payments and other remuneration accrued by an organization or individual entrepreneur in favor of individuals for the calendar year preceding the year in which the exemption applies (for the first nine months of the previous calendar year) is determined by dividing the sum of the average payments and other remunerations for each calendar month included in the specified period, for the number of months of the specified period for which the specified payments and remunerations were accrued. The amount of average payments and other remunerations for each calendar month is determined by dividing the amount of payments and other remunerations under employment contracts for each calendar month by the number of individuals to whom these payments were accrued in the corresponding month.
If an organization is created or state registration of an individual as an individual entrepreneur is carried out during a calendar year, they have the right to the exemption provided for in this subparagraph, starting from the tax period in which the organization was created or state registration of an individual as an individual entrepreneur was carried out, taking into account features provided for in paragraphs eleven and twelve of this subclause.
If an organization is created or state registration of an individual as an individual entrepreneur is carried out during 2022 or 2023, they have the right to apply the exemption provided for in this subparagraph in the tax periods of the corresponding calendar year in which the organization was created or state registration of an individual as an individual entrepreneur was carried out, without restrictions provided for in this paragraph.
If an organization is created or state registration of an individual as an individual entrepreneur is carried out during the calendar year starting from 2024, they have the right to the exemption provided for by this subparagraph in the tax periods of this calendar year following the tax period in which the organization was created or carried out state registration of an individual as an individual entrepreneur, provided that for the tax period preceding the tax period in which the exemption applies, the average monthly amount of payments and other remunerations accrued by the specified organizations or individual entrepreneurs in favor of individuals, determined on the basis of these calculations according to insurance premiums, not lower than the average monthly accrued wages in each constituent entity of the Russian Federation, to the tax authorities of which the specified calculations are submitted, for the tax period by type of economic activity, determined by class 56 “Activities for the provision of food and beverages” of Section I “Hotel activities and public catering establishments" in accordance with the All-Russian Classifier of Economic Activities. In this case, the average monthly amount of payments and other remunerations for the tax period in which the exemption applies is determined by dividing the amount of average payments and other remunerations for each calendar month included in the specified period by the number of months of the specified tax period for which the specified payments and remunerations were accrued . The amount of average payments and other remunerations for each calendar month is determined by dividing the amount of payments and other remunerations under employment contracts for each calendar month by the number of persons to whom these payments were accrued in the corresponding month.”;
3) in article 161:
a) paragraph 1 should be stated as follows:
"1. When selling goods (work, services), the place of sale of which is the territory of the Russian Federation, the tax base is determined by tax agents in the case of the sale of these goods (work, services) by taxpayers - foreign persons:
not registered with the tax authorities or registered with the tax authorities only in connection with the location of real estate and (or) vehicles belonging to them on the territory of the Russian Federation or in connection with the opening of a bank account;
registered with the tax authorities at the location of their separate divisions on the territory of the Russian Federation (except for the sale of goods (work, services) specified in paragraph one of this paragraph through a separate division of a foreign organization located on the territory of the Russian Federation).
The tax base is determined by tax agents separately when performing each transaction for the sale of goods (work, services) on the territory of the Russian Federation, taking into account this chapter, as the amount of income from the sale of these goods (work, services) including tax.”;
b) paragraph 2 should be stated as follows:
"2. For the purposes of paragraph 1 of this article, tax agents are recognized as organizations and individual entrepreneurs purchasing goods (work, services) on the territory of the Russian Federation from foreign entities specified in paragraph 1 of this article, unless otherwise provided by paragraph 3 of Article 1742 of this Code. Tax agents are obliged to calculate, withhold from the taxpayer and pay the appropriate amount of tax to the budget, regardless of whether they fulfill the taxpayer’s obligations related to the calculation and payment of tax, and other obligations established by this chapter.”;
c) in paragraph 5, the first sentence should be stated as follows: “When selling goods, transferring property rights, performing work, providing services on the territory of the Russian Federation by foreign persons specified in paragraph 1 of this article, tax agents are also recognized as organizations and individual entrepreneurs carrying out entrepreneurial activity involving participation in settlements based on agency agreements, commission agreements or agency agreements with specified foreign persons, unless otherwise provided by paragraph 10 of Article 1742 of this Code.”;
d) in paragraph nine of clause 8, delete the numbers “263,”;
4) in paragraph 3 of Article 166, replace the words “not registered with the tax authorities as a taxpayer” with the words “specified in paragraph 1 of Article 161 of this Code”;
5) in article 170:
a) in paragraph 3:
paragraph one of subparagraph 1 after the word “cooperatives,” shall be supplemented with the words “transfer to the management company of the mutual investment fund of property in trust management,”;
in subparagraph 2:
in paragraph five, delete the numbers “, 263”;
paragraph seven is declared invalid;
b) in paragraph 31:
in paragraph two, the words “or when the successor transfers to a special tax regime for certain types of business activities in accordance with Chapter 263 of this Code with the simultaneous application of the general taxation regime in accordance with Chapter 21 of this Code for other types of activities,” shall be deleted;
in paragraph three, delete the numbers “, 263”;
in paragraph four, the words “Chapters 262 and (or) 263” should be replaced with the words “Chapter 262”, the words “and (or) the taxation system in the form of a single tax on imputed income for certain types of activities” should be deleted;
in paragraph five, replace the words “Chapter 262 and (or) 263” with the words “Chapter 262”;
c) in paragraph five of clause 4, delete the second sentence;
6) paragraph 11 of Article 171 shall be stated as follows:
"eleven. Tax amounts, which were restored by the shareholder (participant, shareholder, founder of trust management) in the manner established by paragraph 3 of Article 170 of this Code, if they are used to carry out transactions recognized as objects of taxation in accordance with this chapter.”;
7) paragraph 8 of Article 172 shall be supplemented with the words “property received in trust”;
in paragraph two of paragraph 4 of Article 174, replace the words “not registered with the tax authorities as taxpayers” with the words “specified in paragraph 1 of Article 161 of this Code”;
9) in paragraph 5 of Article 1794:
a) in paragraph three the words “(technical systems and devices
Second commentary to Art. 305 of the Criminal Code of the Russian Federation
1. The unfairness of the acts specified in the law is determined in accordance with the norms of procedural legislation and is characterized by significant violations of the procedural law, incorrect application of the substantive law, and inconsistency of the court’s conclusions with the actual circumstances of the case. The unfairness of a sentence, decision, ruling and ruling always indicates that a judicial act does not reflect the objective truth of the case.
2. The crime is considered completed from the moment a sentence, decision or other judicial act is pronounced and it is signed by the judge (judge).
3. The subjective side presupposes direct intent. Knowingness as a sign characterizing the subjective side of the crime allows us to delimit the act provided for in Art. 305, from other abuses of office by judges, as well as from disciplinary offenses.
4. The subject of the crime is a judge at any level of the country’s judicial system (except for the Constitutional Court of the Russian Federation, constitutional and statutory courts of the constituent entities of the Russian Federation), chairmen of courts, their deputies, as well as jurors and arbitration assessors who participated in the preparation and signing of the judicial act.
5. In part 2 of Art. 305 of the Criminal Code provides for two qualifying criteria:
1) issuing a knowingly illegal sentence of imprisonment;
2) the onset of grave consequences.
