Annotation

Along with the provisions of Article 315 of the Criminal Code of the Russian Federation, the article analyzes, first, the categories of “entrepreneurial activity” (Part 1 of Article 2 of the Civil Code of the Russian Federation), “order of priority for writing off funds” (Part 2 of Article 885 of the Civil Code of the Russian Federation), “reasonableness of expenses”, “reasonable time limit for the execution of a court decision”, and the contradictory approaches to interpreting the concept of “malicious non-execution of a court decision”. Secondly, the article examines certain problems of a socio-political, substantive-law and procedural-law nature that law enforcers inevitably encounter when resolving the issue of registering the fact of malicious non-execution by an official of a specific court decision. Thirdly, using specific examples, the article traces the process of belated deconstruction of investigative, prosecutorial and judicial errors, the emergence of which is conditioned by the incorrect interpretation of the concept of maliciousness in non-execution of a court decision.