ST 296 of the Criminal Code of the Russian Federation.
1. Threat of murder, harm to health, destruction or damage to property against a judge, juror or other person participating in the administration of justice, as well as their relatives in connection with the consideration of cases or materials in court -
shall be punishable by a fine in the amount of one hundred thousand to three hundred thousand rubles, or in the amount of the wages or other income of the convicted person for a period of one to two years, or by imprisonment for a term of up to three years.
2. The same act committed against a prosecutor, investigator, person conducting an inquiry, defense lawyer, expert, specialist, employee of the enforcement authorities of the Russian Federation, as well as their relatives in connection with the conduct of a preliminary investigation, consideration of cases or materials in court or execution sentence, court decision or other judicial act, -
shall be punishable by a fine in the amount of up to two hundred thousand rubles, or in the amount of the wages or other income of the convicted person for a period of up to eighteen months, or by forced labor for a term of up to two years, or by arrest for a term of three to six months, or by imprisonment for a term of up to two years. .
3. Acts provided for in parts one or two of this article, committed with the use of violence not dangerous to life or health, -
shall be punished by forced labor for a term of up to five years or imprisonment for the same term.
4. Acts provided for in parts one or two of this article, committed with the use of violence dangerous to life or health, -
shall be punishable by forced labor for a term of up to five years or imprisonment for a term of five to ten years.
Commentary to Art. 296 Criminal Code
1. The victims are the same persons as in the crime provided for in Art. 295 of the Criminal Code.
2. The objective side is expressed in the form of actions: a) threat of murder, harm to health, destruction or damage to property; b) the use of violence that is not dangerous to life or health (Part 3); c) the use of violence dangerous to life or health (Part 4).
A threat is an information message that has a mental impact on a person, which expresses the intention to cause harm to specified benefits and interests. Other threats not provided for in the disposition of the article against the relevant persons are qualified under Art. 294 of the Criminal Code. These threats must be against a specific victim in connection with the consideration of cases or materials in court or the conduct of a preliminary investigation, the consideration of cases or materials in court, or the execution of a sentence, court decision or other judicial act. It is important to establish the real possibility of the threat being carried out and (or) the fact that he perceives the reality of the threat. Violence that is not dangerous to life and health includes beatings, violent actions that cause physical pain and do not cause harm to health, restriction of freedom, etc. Violence dangerous to life and health covers the infliction of light, moderate or grave harm to the health of the victim. Causing serious harm to health, resulting in the death of the victim through negligence, requires additional qualification under Part 4 of Art. 111 of the Criminal Code. Violence is also considered dangerous to life and health in cases where no real harm to health is caused, but real conditions for its infliction are created (holding the victim’s head under water for a long time, holding him at a high altitude, etc.).
3. The crime is considered completed from the moment the specified actions are committed, regardless of the occurrence of consequences.
4. The subjective side is characterized by direct intent and special goals or motives related to the consideration of cases or materials in court or the conduct of a preliminary investigation, the consideration of cases or materials in court, or the execution of a sentence, court decision or other judicial act.
Commentary on Article 296 of the Criminal Code of the Russian Federation
1. The criminal offense provided for by the commented article encroaches on two objects: relations that develop in the sphere of administration of justice and ensuring its goals and objectives, and relations that ensure the safety of persons participating in the administration of justice or contributing to the achievement of its goals and objectives, as well as their loved ones and their property.
2. For information on persons who can act as victims of crimes provided for in this article, see the commentary to Art. 295.
3. The objective side of the crimes provided for in the commented article involves the commission of actions of a threatening, intimidating nature, which can be expressed both orally and in writing, as well as in the form of demonstrative manipulations. Moreover, the threat can be expressed either directly to the person to whom it is addressed, or transmitted through other persons or posted in the media or on the Internet.
Liability under this article, in contrast to Art. 119 of the Criminal Code, is punishable by threat not only of murder or causing grievous bodily harm, but also of causing any harm to health or destruction (damage) of the victim’s property. The threat of committing actions provided for in Art. 116 of the Criminal Code does not entail liability under the commented article.
4. Responsibility for a threat can only arise if there is a real possibility of this threat being carried out and (or) that the victim perceives the threat as real. In this regard, uttering a threat against an indefinite number of persons (“anyone who will undertake the investigation or consideration of this criminal case”), and not a specific judge, investigator or investigator in whose proceedings the case is, does not entail liability under the commented article.
At the same time, if a threat is made against a specific judge or investigator not in connection with the proceedings on a specific case, but in order to impede his activities in considering or investigating any category of cases (for example, related to the suppression of drug trafficking), liability for this article is not excluded.
5. The corpus delicti is formulated as formal, i.e. as not presupposing as a mandatory feature the occurrence of consequences desired for the perpetrator or even the adoption of any measures aimed at achieving these consequences.
6. The crimes provided for in the commented article can only be committed with direct intent, presuming that the perpetrator is aware of the content of the threat, knows who its addressee is, and strives to achieve the result he desires in the form of one or another decision or action (inaction).
Responsibility for uttering a threat against a person named in parts 1 and 2 of the commented article also occurs in the case when the perpetrator of such a threat is guided by the motive of revenge for a decision already made or an action taken.
7. The qualifying and especially qualifying features of the crimes provided for in parts 1 and 2 of the commented article is the use of violence, respectively, not dangerous to life or health or dangerous to life or health (parts 3 and 4).
8. Violence dangerous to life and health is understood as violence that results in serious harm to the health of the victim, moderate harm or light harm that causes short-term health problems or minor permanent loss of ability to work. Causing minor bodily injuries to the victim that did not result in a short-term health disorder or minor permanent loss of ability to work, as well as beating him or committing other violent acts that cause physical pain, restriction of freedom, etc., are regarded as violence that is not dangerous to life and health. .
9. If a threat against a judge, investigator or other person named in the commented article is intended to force him to make a particular decision or to commit a particular action (inaction), the responsibility of the perpetrator shall arise for the totality of crimes provided for commented article and art. 295 of the Criminal Code.
Second commentary to Art. 296 of the Criminal Code of the Russian Federation
1. The objective side consists of a threat of murder, harm to health, destruction or damage to the property of the victim in connection with the consideration of cases or materials in court, expressed directly to the victim or transmitted through third parties (provided that he is aware of this threat).
The threat must be real. When assessing it, it is necessary to keep in mind both its perception by the victim (subjective factor) and all the circumstances characterizing the intention of the perpetrator (objective factor): the method of expressing the threat, the personality of the perpetrator and his previous behavior, etc.
2. The crime is completed from the moment the threat is uttered or expressed in any other form, regardless of whether it had an impact on the decision-making on the case or material under consideration.
3. The subjective side is characterized by direct intent.
A crime occurs when a threat to kill, cause harm to health, or destroy or damage property is made in connection with the consideration of cases or materials in court.
4. The subject of the crime is a person who has reached the age of 16 years.
5. Part 2 art. 296 of the Criminal Code provides for liability for threats of murder, harm to health, destruction or damage to property, but in relation to a circle of persons whose activities promote justice, in connection with the conduct of a preliminary investigation, consideration of cases or materials in court, or the execution of a sentence, court decision or other judicial act.
6. In part 3 of the commented article, the use of violence that is not dangerous to life and health is indicated as a qualifying feature, and in part 4 - the use of violence that is dangerous to life and health (see comments to Articles 161, 162 of the Criminal Code ).
Article 296.
Article 295.
Tax period In relation to excise duty, the tax period is a calendar month.
Article 296.
Tax return 1. At the end of each tax period, taxpayers are required to submit an excise tax return to the tax authorities at their location no later than the 15th day of the second month following the reporting tax period. 2. Excise tax payers submit excise tax calculations simultaneously with the declaration.
Chapter 40.
TAXATION OF IMPORTATION OF EXCISABLE GOODS
Article 297.
Tax base of imported excisable goods 1. When importing excisable goods into the customs territory of the Republic of Kazakhstan, for which fixed excise rates are established, the tax base is determined as the volume of imported excisable goods in physical terms. 2. When importing excisable goods for which ad valorem excise rates are established, the tax base is determined as the customs value of imported excisable goods in accordance with the customs legislation of the Republic of Kazakhstan.
Article 298.
Deadlines for payment of excise duty on imported excisable goods 1. Excise taxes on imported excisable goods are paid on the day determined by the customs legislation of the Republic of Kazakhstan for the payment of customs duties, except for the cases provided for in paragraph 2 of this article, in the manner established by the authorized body on customs matters. 2. The excise tax on imported excisable goods subject to marking in accordance with Article 653 of this Code is paid before receiving excise stamps, registration and control stamps. When actually importing excisable goods specified in part one of this paragraph, the amount of excise tax is subject to clarification.
Article 299.
Import of excisable goods exempt from excise duty 1. Excise taxes are not imposed on excisable goods imported by individuals according to the standards approved by the Government of the Republic of Kazakhstan. 2. The following imported excisable goods are exempt from excise duty: 1) excisable goods necessary for the operation of vehicles engaged in international transportation during the journey and at intermediate stopover points; 2) excisable goods that, due to damage before passing them through the customs border of the Republic of Kazakhstan, turned out to be unsuitable for use as products and materials; 3) excisable goods imported for official use by foreign diplomatic and equivalent missions, as well as for personal use by persons from among the diplomatic and administrative and technical staff of these missions, including members of their families living with them. The specified goods are exempt from excise duty in accordance with international treaties to which the Republic of Kazakhstan is a party; 4) excisable goods transported across the customs border of the Republic of Kazakhstan, released within the framework of the customs regimes established by the customs legislation of the Republic of Kazakhstan, with the exception of the “Release of goods for free circulation” regime; 5) alcohol-containing products for medical purposes (except for balms), bottled in consumer containers with a capacity of no more than 0.1 liters and registered in accordance with the legislation of the Republic of Kazakhstan.
Chapter 41
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