The amount of significant and very significant damage caused by the number of crimes in the economic sphere has increased. In addition, liability for illegal entrepreneurship has been clarified.
Federal Law No. 79-FZ dated 06.04.2024 introduced amendments to the Criminal Code of Russia and the Code of Criminal Procedure of Russia, aimed at indexing the amount of damage, which makes it possible to qualify an act in the field of economic activity as committed on a significant, large or especially large scale.
There has been an increase in threshold values for crimes such as fraud, illegal entrepreneurship, restriction of competition, abuse in the issuance of securities, misuse of insider information, evasion of taxes, fees, or insurance contributions, failure to fulfill the duties of a tax agent, etc.
In particular, it has been established that significant income or damage is considered to be more than 3.5 million (instead of 2.25 million) rubles and especially significant - more than 13.5 million (instead of 9 million) rubles.
Also, in case of evasion of taxes, fees, or insurance contributions payable by an organization, or failure to fulfill the duties of a tax agent in a significant amount, the amount of taxes, fees, and insurance contributions exceeding for a period of three consecutive financial years 18.75 million (instead of 15 million) rubles, especially significant - an amount exceeding for a period within three financial years in a row 56.25 million (instead of 45 million) rubles;
In case of illegal use of trademarks and other means of individualization, a crime will occur if the damage exceeds 400 thousand (previously - 250 thousand) rubles.
In particular, it has been established that significant income or damage is considered to be more than 3.5 million (instead of 2.25 million) rubles and especially significant - more than 13.5 million (instead of 9 million) rubles.
Also, in case of evasion of taxes, fees, or insurance contributions payable by an organization, or failure to fulfill the duties of a tax agent in a significant amount, the amount of taxes, fees, and insurance contributions exceeding for a period of three consecutive financial years 18.75 million (instead of 15 million) rubles, especially significant - an amount exceeding for a period within three financial years in a row 56.25 million (instead of 45 million) rubles;
In case of illegal use of trademarks and other means of individualization, a crime will occur if the damage exceeds 400 thousand (previously - 250 thousand) rubles.
