ST 266 of the Criminal Code of the Russian Federation.
1. Poor quality repairs of vehicles, means of communication, signaling or communication means or other transport equipment, as well as the release into operation of technically faulty vehicles by a person responsible for the technical condition of vehicles, if these acts negligently entailed the infliction of grave harm to human health, - 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 restriction of liberty for a term of up to three years, or by forced labor for a term of up to two years with deprivation of the right to occupy certain positions or engage in certain activities for a term of up to three years or without it, or arrest for a term of up to six months, or imprisonment for a term of up to two years with deprivation of the right to hold certain positions or engage in certain activities for a term of up to three years or without it.
2. The same acts, which through negligence resulted in the death of a person, are punishable by forced labor for a term of up to five years or imprisonment for the same term.
3. Acts provided for in the first part of this article, which through negligence resulted in the death of two or more persons, are punishable by forced labor for a term of up to five years or imprisonment for a term of up to seven years.
Commentary to Art. 266 Criminal Code
1. The subject of the crime is railway, air, water, automobile and other vehicles provided for in Art. 263 and 264 of the Criminal Code. The subjects of the crime also include communication routes (railroads, tramways, roadways, runways, airways and corridors, etc.), signaling or communication equipment, or other transport equipment. Signaling means are a variety of technical devices used to transmit sound, light and other conditional information (traffic lights, semaphores, beacons, etc.). Communication means are technical and software tools used to generate, receive, process, store, transmit, deliver various messages or to ensure the functioning of communication networks (telephone poles, telegraph wires, etc.). Other transport equipment is mechanisms, technical devices, devices, except for signaling and communication equipment, that ensure the safety of traffic and operation of transport (traffic control system, lighting, etc.).
2. The objective side of the crime is expressed in the form of action or inaction in the form of: a) poor quality repairs of vehicles, communications, signaling equipment, communications, and other transport equipment; b) release into operation of technically faulty vehicles. Poor-quality repair of a vehicle can be expressed in the failure to eliminate all faults in accordance with technological requirements and standards or in the installation of non-standard or low-quality spare parts (for example, units, components, parts that ensure the safe operation of the vehicle). The release into operation of technically faulty vehicles is expressed in the failure to fulfill official duties by the person responsible for the technical condition of the vehicle being put into operation. A mandatory feature of a crime is the occurrence of socially dangerous consequences due to negligence: grave harm to human health (Part 1), death of a person (Part 2), death of two or more persons (Part 3). In this case, it is necessary to establish a cause-and-effect relationship between violation of traffic safety rules and transport operation and the socially dangerous consequences that occur.
3. The crime is considered completed from the moment the specified socially dangerous consequences occur.
4. Special subject: a person who has reached the age of 16, carries out repairs and (or) is responsible for the quality of repairs of vehicles or transport equipment or is responsible for the technical condition of the vehicle and (or) putting it into operation, or the driver or owner of an individual a vehicle who has given permission to another person to operate a vehicle that is obviously technically faulty. In practice, the subjects of the crime can be both employees of motor transport organizations, regardless of organizational and legal forms and forms of ownership, transporting passengers and cargo, as well as employees of other organizations who, by instructions, rules, special order or by virtue of their official position, are made responsible for technical condition or operation of vehicles, as well as owner-entrepreneurs or employees of car repair shops with a license to carry out entrepreneurial activities, who made poor-quality repairs that, due to negligence, entailed the consequences provided for in Art. 266 of the Criminal Code.
Second commentary to Art. 266 of the Criminal Code of the Russian Federation
1. The subject of the crime provided for in the commented article is the same as in the crimes provided for in Art. Art. 263, 264 CC.
2. The objective side provides for two actions:
1) poor quality repairs;
2) release into service of technically faulty vehicles. Poor quality repairs should be understood as such repairs of the items of crime specified in the article that do not ensure the safety of transport and lead to the infliction of serious harm to health. Release into service means permission to use a vehicle that has technical defects. Technically faulty vehicles should be considered those vehicles, the use of which for their intended purpose creates a real threat to traffic safety or operation.
The crime is considered completed from the moment of serious harm to human health (see commentary to Article 111 of the Criminal Code).
The specificity of the causal relationship lies in the fact that criminal consequences are caused not by the subject of the crime, but by the person who was allowed to operate a technically faulty vehicle or a poorly repaired technical transport system.
3. The subjective side is characterized by a careless form of guilt.
4. Responsibility for poor-quality repairs lies with the person who actually carried out the repairs; for the release into operation of a technically faulty vehicle - a special subject: a transport worker who is responsible for the technical condition or operation of vehicles.
5. In the event of the death of one person, the act is assessed under Part 2, and in the event of the death of two or more persons - under Part 3 of Art. 266 of the Criminal Code.
Article 266. Application of customs duties in relation to goods for personal use
1. In relation to goods for personal use imported into the customs territory of the Union, customs duties and taxes levied at uniform rates, or customs duties and taxes levied in the form of a cumulative customs payment, are subject to payment, except for cases where this article in relation to such goods for personal use, a different procedure has been established for the application of customs duties and taxes.
2. Uniform rates of customs duties and taxes depending on the categories of goods for personal use, cost, weight and (or) quantitative norms and the method of importing goods for personal use into the customs territory of the Union, as well as categories of goods for personal use in respect of which they are subject to payment of customs duties and taxes levied in the form of a total customs payment are determined by the Commission.
3. Without paying customs duties and taxes, goods for personal use are imported into the customs territory of the Union within the limits of cost, weight and (or) quantitative norms determined by the Commission, and in cases determined by the Commission - within the relevant norms established by the legislation of the Member States , except for cases when this article establishes a different procedure for the application of customs duties and taxes in relation to goods for personal use imported into the customs territory of the Union.
Cost, weight and (or) quantitative norms for importing goods for personal use into the customs territory of the Union without paying customs duties and taxes are determined by the Commission depending on the methods of importing such goods for personal use into the customs territory of the Union. Such norms for the import into the customs territory of the Union of goods for personal use in accompanied and (or) unaccompanied baggage are determined without taking into account goods for personal use, used and necessary along the route and destination, the criteria for which are determined by the Commission.
The Commission has the right to determine categories of goods in respect of which, depending on the method of their import into the customs territory of the Union, the legislation of the Member States may establish more stringent cost, weight and (or) quantitative standards for the import into the customs territory of the Union of goods for personal use than those determined by the Commission without paying customs duties and taxes.
When determining cost, weight and (or) quantitative norms within which goods for personal use are imported into the customs territory of the Union without paying customs duties and taxes, the Commission has the right to determine the procedure for applying such norms, including the procedure for determining the date of import of goods into the customs territory Union for the purpose of accounting for such goods imported within the specified limits.
4. Goods for personal use, regardless of their value, weight and (or) quantity, are exported from the customs territory of the Union without paying customs duties.
5. Goods for personal use, with the exception of vehicles for personal use registered in the Member States, imported into the customs territory of the Union after their temporary export from the customs territory of the Union, are imported into the customs territory of the Union without paying customs duties and taxes, regardless of their value , weight and (or) quantity, provided that they remain unchanged, except for changes due to natural wear and tear, as well as changes due to natural loss under normal conditions of transportation (shipment) and (or) storage, and confirmation to the customs authority in the manner established in accordance with paragraph 2 of Article 265 of this Code, that these goods are imported back into the customs territory of the Union after their temporary export from the customs territory of the Union.
If the customs authority does not confirm that goods for personal use, with the exception of vehicles for personal use registered in the Member States, are imported into the customs territory of the Union after their temporary export from the customs territory of the Union, such goods are subject to the procedure for applying customs duties and taxes established by paragraphs 1, 3 and 8 of this article.
Vehicles for personal use, registered in the Member States, imported into the customs territory of the Union after their temporary export from the customs territory of the Union, are imported into the customs territory of the Union without paying customs duties and taxes.
6. Used goods for personal use, the list and quantity of which are determined by the Commission, may be imported by foreign individuals for the period of their stay in the customs territory of the Union without paying customs duties and taxes, regardless of the cost and (or) weight of such goods.
Goods for personal use not specified in paragraph one of this paragraph, imported by foreign individuals for the period of their stay in the customs territory of the Union, are subject to the procedure for applying customs duties and taxes established by paragraphs 1 and 3, paragraph one of paragraph 7, as well as paragraph 8 of this article.
7. Vehicles for personal use registered in a state that is not a member of the Union may be imported by foreign individuals and individuals of member states without paying customs duties and taxes for a period of no more than 1 year.
In relation to vehicles for personal use, in the cases established by subparagraph 2 of paragraph 7 and paragraph 12 of Article 264 of this Code, customs duties and taxes are paid in accordance with this chapter.
8. The Commission, depending on the categories of goods for personal use, persons importing such goods into the customs territory of the Union, and (or) methods of importing such goods for personal use into the customs territory of the Union, has the right to determine cases and conditions for importing goods for personal use into the customs territory of the Union use with exemption from customs duties, taxes, as well as restrictions on the use and (or) disposal of such goods for personal use.
The legislation of the Member States may establish additional or more stringent conditions than those determined by the Commission for the import into the customs territory of the Union of goods for personal use with exemption from customs duties, taxes and (or) restrictions on use and (or) other than those determined by the Commission. disposal of goods for personal use imported with exemption from customs duties and taxes.
Cases and conditions for the import of goods for personal use, including vehicles for personal use, with exemption from customs duties and taxes by persons specified in Articles 298 and 299 of this Code, are determined by these articles of this Code, and by persons specified in paragraph 2 Article 296 of this Code, – international treaties of the Member States with third parties and international treaties between the Member States.
9. Customs duties in relation to goods for personal use are applied in accordance with Article 47 of this Code.
10. The procedure for applying customs duties and taxes in relation to goods for personal use placed under the customs procedure of customs transit, the emergence and termination of the obligation to pay customs duties and taxes in relation to such goods, as well as the deadlines for their payment are determined in accordance with Chapter 22 of this Code .
11. The object of taxation by customs duties, taxes levied at uniform rates, or customs duties, taxes levied in the form of a cumulative customs payment, are goods for personal use.
12. For the purposes of calculating customs duties and taxes levied at uniform rates, the basis for their calculation, depending on the categories of goods for personal use and the types of rates applied, is the cost of goods for personal use and (or) their physical characteristics in kind (quantity, weight, including taking into account the primary packaging of the product, which is inseparable from the product before its consumption and (or) in which the product is presented for retail sale, volume or other characteristics of the product).
For the purposes of calculating customs duties and taxes levied in the form of an aggregate customs payment, the basis for calculating customs duties included in the aggregate customs payment, depending on the type of goods and the types of rates applied, is the cost of goods for personal use and (or) their physical characteristics in physical terms (quantity, weight, including taking into account the primary packaging of the product, which is inseparable from the product before its consumption and (or) in which the product is presented for retail sale, volume or other characteristics of the product). The basis for calculating taxes included in the total customs payment is determined in accordance with paragraph 3 of Article 51 of this Code.
For the purposes of calculating customs duties and taxes, the procedure for determining the moment of release and engine displacement of motor vehicles and motor vehicles that are vehicles for personal use is determined by the Commission.
13. Calculation of customs duties, taxes levied at uniform rates, or customs duties, taxes levied in the form of an aggregate customs payment is carried out in the currency of the Member State to whose customs authority the passenger customs declaration is submitted.
14. For the purposes of calculating customs duties, taxes levied at uniform rates, or customs duties, taxes levied in the form of an aggregate customs payment, the rates in effect on the day of registration by the customs authority of the passenger customs declaration are applied, unless otherwise established by this Code.
15. The amount of customs duties and taxes subject to payment and (or) collection using uniform rates of customs duties and taxes is determined by applying the base for calculating customs duties and taxes and the corresponding uniform rate of customs duties and taxes.
16. The amount of customs duties and taxes subject to payment and (or) collection, levied in the form of a total customs payment, is determined by adding the calculated amount of customs duties and the calculated amounts of taxes. The amount of customs duties and taxes levied in the form of a total customs payment is calculated in the following ways:
1) the calculation of the amount of customs duties is carried out by applying the base for calculating customs duties and the corresponding type of customs duty rate;
2) the calculation of tax amounts is carried out in accordance with the legislation of the Member State to whose customs authority the passenger customs declaration was submitted.
17. Payers of customs duties and taxes in relation to goods for personal use are the declarant or other persons who have an obligation to pay customs duties and taxes.
18. The procedure for recalculating foreign currency for the purposes of calculating customs duties, taxes in relation to goods for personal use, the moment of fulfillment of the obligation to pay them (date of payment), the procedure for returning (offsetting) the amounts of customs duties, taxes and other funds (money) are determined in in accordance with Chapters 7 of this Code.
If, in relation to goods for personal use sent in international mail, it is necessary to convert foreign currency into the currency of a Member State, such conversion is made at the exchange rate valid on the day determined by the legislation of the Member State, the customs authority of which calculates customs duties and taxes in relation to goods for personal use.
19. Customs duties, taxes levied at uniform rates, or customs duties, taxes levied in the form of an aggregate customs payment are subject to payment in accordance with paragraphs 1 - 3 of Article 61 of this Code, taking into account the second paragraph of this paragraph.
Customs duties, taxes levied at uniform rates, or customs duties, taxes levied in the form of an aggregate customs payment, in relation to vehicles for personal use temporarily imported into the customs territory of the Union by foreign individuals, are payable in the Member State, in the territory which the circumstances specified in paragraph 6 of Article 268 of this Code are revealed.
20. Customs duties, taxes levied at uniform rates, or customs duties, taxes levied in the form of an aggregate customs payment, are paid to accounts determined in accordance with the legislation of the Member State, in which, in accordance with paragraph 19 of this article, such payments are due customs payments.
21. Customs duties, taxes levied at uniform rates, or customs duties, taxes levied in the form of an aggregate customs payment, are paid in the currency of the Member State in which, in accordance with paragraph 19 of this article, customs duties and taxes are subject to payment, with the exception of the case specified in the second paragraph of this paragraph.
At the places of arrival of goods, payment of customs duties, taxes levied at uniform rates, or customs duties, taxes levied in the form of an aggregate customs payment, in accordance with the legislation of the Member States, may be carried out in a currency other than the currency of the Member State in which they are subject to payment of customs duties and taxes.
22. Payment of customs duties, taxes levied at uniform rates, or customs duties, taxes levied in the form of an aggregate customs payment is carried out by bank transfer or in cash (money) in accordance with the legislation of the Member States.
23. When paying customs duties, taxes levied at uniform rates, or customs duties, taxes levied in the form of an aggregate customs payment, customs payments specified in subparagraphs 1 - 4 of paragraph 1 of Article 46 of this Code are not paid.
24. In relation to goods, customs declaration of which is carried out in accordance with this chapter, customs duties, taxes levied at uniform rates, or customs duties, taxes levied in the form of an aggregate customs payment, are paid by individuals on the basis of a customs receipt order or on the basis other customs document determined by the Commission.
25. Customs payments in respect of goods for personal use are calculated by the customs authority releasing such goods on the basis of information declared by the declarant during customs declaration, as well as based on the results of customs control.
The obligation to provide the customs authority with complete and reliable information about goods for personal use necessary to determine the amount of customs duties payable rests with the declarant.
26. Upon the occurrence of the circumstances specified in paragraphs 6 and Article 268 of this Code, customs duties, taxes levied at uniform rates, or customs duties, taxes levied in the form of an aggregate customs payment, are calculated by the customs authority in the calculation of customs duties, taxes, levied at uniform rates, or customs duties and taxes levied in the form of a total customs payment.
The form of this calculation, the procedure for filling it out and making changes (additions) to such calculation are established in accordance with the legislation of the Member States on customs regulation.
