{"id":2473,"date":"2025-03-21T19:32:42","date_gmt":"2025-03-21T16:32:42","guid":{"rendered":"https:\/\/eurasialaw-journal.ru\/?p=2473"},"modified":"2025-03-21T19:32:42","modified_gmt":"2025-03-21T16:32:42","slug":"procedural-features-of-combating-tax-crimes","status":"publish","type":"post","link":"https:\/\/eurasialaw-journal.ru\/en\/procedural-features-of-combating-tax-crimes.html","title":{"rendered":"PROCEDURAL FEATURES OF COMBATING TAX CRIMES IN THE FEDERAL REPUBLIC OF GERMANY IN COMPARISON WITH RUSSIAN CRIMINAL PROCEDURE: FROM REGULATION TO CONCEPT"},"content":{"rendered":"<h1>PROCEDURAL FEATURES OF COMBATING TAX CRIMES IN THE FEDERAL REPUBLIC OF GERMANY IN COMPARISON WITH RUSSIAN CRIMINAL PROCEDURE: FROM REGULATION TO CONCEPT<\/h1>\r\n<div class=\"doi-text\">\r\n<p><strong>\u2116 1 (200) 2025<\/strong><\/p>\r\n<p><strong>DOI 10.46320\/2073-4506-2025-1-200-419-423<\/strong><\/p>\r\n<p><strong>Pages 419-423<\/strong><\/p>\r\n<p><strong>MATYUNIN Oleg Valerjevich<\/strong><br>\r\nlawyer, managing partner of the Moscow law office \u00abMatyunins and Partners\u00bb, Head of the reception principle of the Commissioner for the Protection of the Rights of Entrepreneurs in Moscow on issues of development and consequences in the field of economic activity, postgraduate student, State University for the Humanities<\/p>\r\n<p><strong>PROCEDURAL FEATURES OF COMBATING TAX CRIMES IN THE FEDERAL REPUBLIC OF GERMANY IN COMPARISON WITH RUSSIAN CRIMINAL PROCEDURE: FROM REGULATION TO CONCEPT<\/strong><\/p>\r\n<p>This article examines the regulatory and legal specifics of combating tax crimes in one of the largest countries in Western Europe \u2013 the Federal Republic of Germany. The scientific results are obtained on the basis of general scientific methods of analysis, synthesis, induction, deduction, generalization, comparison using formal-legal and comparative-legal research methods. Based on the analysis of current sources of tax, criminal and criminal-procedural law and scientific publications on the topic, the author examines the existing system of bodies in Germany that detect and investigate tax crimes, as well as the procedural order of their work, which differs significantly from the Russian order. The author examines the powers of the tax authorities of the FRG to investigate tax crimes, including the range of entities that have the right to initiate criminal prosecution. The article shows the features of interaction between the tax authority and the prosecutor&#8217;s office, the range of persons entitled to defend in a criminal case, the grounds for refusing criminal prosecution and other characteristics of the criminal process for this category of cases. In conclusion, the author draws attention to the most noticeable, in his opinion, distinctive features of criminal proceedings in cases of tax crimes in Germany, including the ability of the tax authority to functionally become an investigative body, completely replacing it in the process before the transfer of the criminal case to court. The author also touches upon the conceptual problems of Russian criminal procedure that have not been resolved during its reform, including the problem of the legal status of participants in criminal proceedings, in connection with which, relying on the example of Germany, he raises questions about the future legal status of tax authorities in criminal proceedings in Russia.<\/p>\r\n<p><strong>Keywords:<\/strong> tax crimes in Germany, liability for tax crimes in Germany, criminal proceedings in Germany, investigation of tax crimes in Germany, powers of tax authorities in Germany, tax criminal proceedings.<\/p>\r\n<hr>\r\n<p><strong>\u2116 1 (200) 2025<\/strong><\/p>\r\n<p><strong>\u0421\u0442\u0440\u0430\u043d\u0438\u0446\u044b 419-423<\/strong><\/p>\r\n<p><strong>\u041c\u0410\u0422\u042e\u041d\u0418\u041d \u041e\u043b\u0435\u0433 \u0412\u0430\u043b\u0435\u0440\u044c\u0435\u0432\u0438\u0447<\/strong><br>\r\n\u0430\u0434\u0432\u043e\u043a\u0430\u0442, 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\u0442\u0430\u043a\u0436\u0435 \u043a\u0430\u0441\u0430\u0435\u0442\u0441\u044f \u043a\u043e\u043d\u0446\u0435\u043f\u0442\u0443\u0430\u043b\u044c\u043d\u044b\u0445 \u043f\u0440\u043e\u0431\u043b\u0435\u043c \u0440\u043e\u0441\u0441\u0438\u0439\u0441\u043a\u043e\u0433\u043e \u0443\u0433\u043e\u043b\u043e\u0432\u043d\u043e\u0433\u043e \u043f\u0440\u043e\u0446\u0435\u0441\u0441\u0430, \u043d\u0435 \u0440\u0435\u0448\u0435\u043d\u043d\u044b\u0445 \u0432 \u0445\u043e\u0434\u0435 \u0440\u0435\u0444\u043e\u0440\u043c\u044b, \u0432 \u0442\u043e\u043c \u0447\u0438\u0441\u043b\u0435 \u043f\u0440\u043e\u0431\u043b\u0435\u043c\u044b \u043f\u0440\u0430\u0432\u043e\u0432\u043e\u0433\u043e \u043f\u043e\u043b\u043e\u0436\u0435\u043d\u0438\u044f \u0443\u0447\u0430\u0441\u0442\u043d\u0438\u043a\u043e\u0432 \u0443\u0433\u043e\u043b\u043e\u0432\u043d\u043e\u0433\u043e \u0441\u0443\u0434\u043e\u043f\u0440\u043e\u0438\u0437\u0432\u043e\u0434\u0441\u0442\u0432\u0430, \u0432 \u0441\u0432\u044f\u0437\u0438 \u0441 \u0447\u0435\u043c, \u043e\u043f\u0438\u0440\u0430\u044f\u0441\u044c \u043d\u0430 \u043f\u0440\u0438\u043c\u0435\u0440 \u0424\u0420\u0413, \u0441\u0442\u0430\u0432\u0438\u0442 \u0432\u043e\u043f\u0440\u043e\u0441\u044b \u043e \u0431\u0443\u0434\u0443\u0449\u0435\u043c \u043f\u0440\u0430\u0432\u043e\u0432\u043e\u0433\u043e \u043f\u043e\u043b\u043e\u0436\u0435\u043d\u0438\u044f \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0445 \u043e\u0440\u0433\u0430\u043d\u043e\u0432 \u0432 \u0443\u0433\u043e\u043b\u043e\u0432\u043d\u043e\u043c \u043f\u0440\u043e\u0446\u0435\u0441\u0441\u0435 \u0420\u043e\u0441\u0441\u0438\u0438.<\/p>\r\n<p><strong>\u041a\u043b\u044e\u0447\u0435\u0432\u044b\u0435 \u0441\u043b\u043e\u0432\u0430:<\/strong> \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0435 \u043f\u0440\u0435\u0441\u0442\u0443\u043f\u043b\u0435\u043d\u0438\u044f \u0432 \u0424\u0420\u0413, \u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0435\u043d\u043d\u043e\u0441\u0442\u044c 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131 -148 192 -74 13 15 57 108 97 206 80 196 84 226 37 273 -30 30 -99 39 -137 18z\"\/><path d=\"M583 2784 c-38 -19 -67 -74 -58 -113 9 -42 211 -354 242 -373 16 -10 45 -18 66 -18 51 0 107 52 107 100 0 39 -1 41 -124 234 -80 126 -108 162 -133 173 -41 17 -61 16 -100 -3z\"\/><path d=\"M4250 2784 c-14 -9 -74 -91 -133 -183 -95 -150 -107 -173 -107 -213 0 -55 33 -94 87 -104 67 -13 90 8 211 198 130 202 137 225 78 284 -27 27 -42 34 -72 34 -22 0 -50 -8 -64 -16z\"\/><path d=\"M2275 2693 c-553 -48 -1095 -270 -1585 -649 -135 -104 -459 -423 -483 -476 -23 -49 -22 -139 2 -186 73 -142 361 -457 571 -626 285 -228 642 -407 990 -497 242 -63 336 -73 660 -74 310 0 370 5 595 52 535 111 1045 392 1455 803 122 121 250 273 275 326 19 41 19 137 0 174 -41 79 -309 363 -465 492 -447 370 -946 591 -1479 653 -113 14 -422 18 -536 8z m395 -428 c171 -34 330 -124 456 -258 112 -119 167 -219 211 -378 27 -96 24 -300 -5 -401 -72 -255 -236 -447 -474 -557 -132 -62 -201 -76 -368 -76 -167 0 -236 14 -368 76 -213 98 -373 271 -451 485 -162 444 86 934 547 1084 153 49 292 57 452 25z m909 -232 c222 -123 408 -262 593 -441 76 -74 138 -139 138 -144 0 -16 -233 -242 -330 -319 -155 -123 -309 -223 -461 -299 l-81 -41 32 46 c18 26 49 83 70 128 143 306 141 649 -6 957 -25 52 -61 116 -79 142 l-34 47 45 -20 c26 -10 76 -36 113 -56z m-2057 25 c-40 -58 -105 -190 -130 -263 -110 -324 -59 -707 132 -981 25 -35 42 -64 37 -64 -19 0 -241 119 -326 174 -188 122 -406 314 -532 468 l-58 71 108 103 c185 178 428 349 672 473 66 33 121 60 123 61 2 0 -10 -19 -26 -42z\"\/><path d=\"M2375 1950 c-198 -44 -350 -190 -395 -379 -18 -76 -8 -221 19 -290 114 -284 457 -406 731 -260 98 52 188 154 231 260 27 69 37 214 19 290 -38 163 -166 304 -326 360 -67 23 -215 33 -279 19z\"\/><\/g><\/svg><\/i> &nbsp;546&nbsp;\u0412\u0421\u0415\u0413\u041e, &nbsp;1&nbsp;\u0421\u0415\u0413\u041e\u0414\u041d\u042f<\/p><div class=\"pvc_clear\"><\/div>","protected":false},"excerpt":{"rendered":"PROCEDURAL FEATURES OF COMBATING TAX CRIMES IN THE FEDERAL REPUBLIC OF GERMANY IN COMPARISON WITH RUSSIAN CRIMINAL PROCEDURE: FROM REGULATION TO CONCEPT \u2116 1 (200) 2025 DOI 10.46320\/2073-4506-2025-1-200-419-423 Pages 419-423 MATYUNIN Oleg Valerjevich lawyer, managing partner of the Moscow law office \u00abMatyunins and Partners\u00bb, Head of the reception principle of the Commissioner for the Protection &#8230; <a title=\"PROCEDURAL FEATURES OF COMBATING TAX CRIMES IN THE FEDERAL REPUBLIC OF GERMANY IN COMPARISON WITH RUSSIAN CRIMINAL PROCEDURE: FROM REGULATION TO CONCEPT\" class=\"read-more\" href=\"https:\/\/eurasialaw-journal.ru\/en\/procedural-features-of-combating-tax-crimes.html\" aria-label=\"More on PROCEDURAL FEATURES OF COMBATING TAX CRIMES IN THE FEDERAL REPUBLIC OF GERMANY IN COMPARISON WITH RUSSIAN CRIMINAL PROCEDURE: FROM REGULATION TO CONCEPT\">Read more<\/a><div class=\"pvc_clear\"><\/div><p class=\"pvc_stats all \" data-element-id=\"2473\" style=\"\"><i class=\"pvc-stats-icon large\" aria-hidden=\"true\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" version=\"1.0\" viewBox=\"0 0 502 315\" preserveAspectRatio=\"xMidYMid meet\"><g transform=\"translate(0,332) scale(0.1,-0.1)\" fill=\"\" stroke=\"none\"><path d=\"M2394 3279 l-29 -30 -3 -207 c-2 -182 0 -211 15 -242 39 -76 157 -76 196 0 15 31 17 60 15 243 l-3 209 -33 29 c-26 23 -41 29 -80 29 -41 0 -53 -5 -78 -31z\"\/><path d=\"M3085 3251 c-45 -19 -58 -50 -96 -229 -47 -217 -49 -260 -13 -295 52 -53 146 -42 177 20 16 31 87 366 87 410 0 70 -86 122 -155 94z\"\/><path d=\"M1751 3234 c-13 -9 -29 -31 -37 -50 -12 -29 -10 -49 21 -204 19 -94 39 -189 45 -210 14 -50 54 -80 110 -80 34 0 48 6 76 34 21 21 34 44 34 59 0 14 -18 113 -40 219 -37 178 -43 195 -70 221 -36 32 -101 37 -139 11z\"\/><path d=\"M1163 3073 c-36 -7 -73 -59 -73 -102 0 -56 133 -378 171 -413 34 -32 83 -37 129 -13 70 36 67 87 -16 290 -86 209 -89 214 -129 231 -35 14 -42 15 -82 7z\"\/><path d=\"M3689 3066 c-15 -9 -33 -30 -42 -48 -48 -103 -147 -355 -147 -375 0 -98 131 -148 192 -74 13 15 57 108 97 206 80 196 84 226 37 273 -30 30 -99 39 -137 18z\"\/><path d=\"M583 2784 c-38 -19 -67 -74 -58 -113 9 -42 211 -354 242 -373 16 -10 45 -18 66 -18 51 0 107 52 107 100 0 39 -1 41 -124 234 -80 126 -108 162 -133 173 -41 17 -61 16 -100 -3z\"\/><path d=\"M4250 2784 c-14 -9 -74 -91 -133 -183 -95 -150 -107 -173 -107 -213 0 -55 33 -94 87 -104 67 -13 90 8 211 198 130 202 137 225 78 284 -27 27 -42 34 -72 34 -22 0 -50 -8 -64 -16z\"\/><path d=\"M2275 2693 c-553 -48 -1095 -270 -1585 -649 -135 -104 -459 -423 -483 -476 -23 -49 -22 -139 2 -186 73 -142 361 -457 571 -626 285 -228 642 -407 990 -497 242 -63 336 -73 660 -74 310 0 370 5 595 52 535 111 1045 392 1455 803 122 121 250 273 275 326 19 41 19 137 0 174 -41 79 -309 363 -465 492 -447 370 -946 591 -1479 653 -113 14 -422 18 -536 8z m395 -428 c171 -34 330 -124 456 -258 112 -119 167 -219 211 -378 27 -96 24 -300 -5 -401 -72 -255 -236 -447 -474 -557 -132 -62 -201 -76 -368 -76 -167 0 -236 14 -368 76 -213 98 -373 271 -451 485 -162 444 86 934 547 1084 153 49 292 57 452 25z m909 -232 c222 -123 408 -262 593 -441 76 -74 138 -139 138 -144 0 -16 -233 -242 -330 -319 -155 -123 -309 -223 -461 -299 l-81 -41 32 46 c18 26 49 83 70 128 143 306 141 649 -6 957 -25 52 -61 116 -79 142 l-34 47 45 -20 c26 -10 76 -36 113 -56z m-2057 25 c-40 -58 -105 -190 -130 -263 -110 -324 -59 -707 132 -981 25 -35 42 -64 37 -64 -19 0 -241 119 -326 174 -188 122 -406 314 -532 468 l-58 71 108 103 c185 178 428 349 672 473 66 33 121 60 123 61 2 0 -10 -19 -26 -42z\"\/><path d=\"M2375 1950 c-198 -44 -350 -190 -395 -379 -18 -76 -8 -221 19 -290 114 -284 457 -406 731 -260 98 52 188 154 231 260 27 69 37 214 19 290 -38 163 -166 304 -326 360 -67 23 -215 33 -279 19z\"\/><\/g><\/svg><\/i> &nbsp;546&nbsp;\u0412\u0421\u0415\u0413\u041e, &nbsp;1&nbsp;\u0421\u0415\u0413\u041e\u0414\u041d\u042f<\/p><div 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