Russian Federation
The article examines the practice of criminal legal assessment of actions related to cash withdrawal. The author comes to the conclusion that cashing out is not an independent crime, but is a complex of actions, each of which forms the objective side of an independent crime (Art. 172, 173.1, 173.2, 187, 199 of the Criminal Code of the Russian Federation). At the same time, crimes related to the registration of “one-day companies” in the name of dummy persons, as well as the illegal circulation of means of payment, if the subjects are aware of the general criminal plan their further use in carrying out illegal banking activities and tax evasion, should be qualified as material assistance in the commission of these crimes.
illegal banking activities, cash withdrawal, tax evasion, complicity
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