To the question of the moment of crime completion provided by Article 199? of the Criminal Code of the Russian Federation

The author of the article made an attempt to analyze the moment of completion of the tax crimes provided by Articles 198-199? of the Criminal Code of the Russian Federation. Special attention is paid to the problem of determining the moment of completion of money or property withholding, by means of which recovery of arrears must be made. This procedure is provided by the legislation on taxes and fees of the Russian Federation.