Absence of intent to receive budget funds in case of erroneous receipt of a property tax deduction by a serviceman as an independent basis for termination of criminal prosecution


Issue: №3 (67) 2021

Heading: Topical issues of science and law enforcement practice


Keywords: fraud, military personnel, property tax deduction, due diligence, the Constitutional Court of the Russian Federation.


The article presents a detailed analysis of judicial practice on the conviction of military personnel who used special financial mechanisms for preferential provision of residential premises, and additionally applied to the tax authorities for obtaining a property tax deduction. There is an erroneous interpretation by the courts and law enforcement officials of the very fact of applying and the subsequent decision by the tax authorities to grant this deduction as a result of the carelessness or inattention of tax inspection employees as fraud. If there is no forgery or forgery in the submitted documents and information, it should serve as a sufficient reason for the termination of criminal prosecution.