Annotation

The articles describe randomness of application of Articles 159 or 199 of the Criminal Code of the Russian Federation based on arbitrary judgments on violation of Article 54.1 of the Tax Code of the Russian Federation, although the content of Subclause 1, Clause 2 of this article is uncertain to begin with. The Constitutional Court of the Russian Federation refuses to eliminate ambiguity of legal provisions contained in the named articles of law. The possibility of arbitrary tax collection based on formally ambiguous Subclause 1, Clause 2, Art. 54.1 of the Tax Code of the Russian Federation, shrinking to nullity the formal certainty of Clause 1, Art. 54.1 of the Tax Code of the Russian Federation distorted by the judicial practice, is explained by the fiscal interest of the state. However, there is no reasonable sense to convict for dubious violations of Art. 54.1 of the Tax Code of the Russian Federation under various criminal law articles, and there are no criteria for selection of such articles. The first article addresses the ambiguity of Article 54.1 of the Tax Code of the Russian Federation created by contra legem judicial law-making.