At the annual event ‘Criminal and Subsidiary Liability of Management and Business Owners’, Alexander Dmitriev, Head of Criminal and Legal Defence of Business at Tax Compliance, attorney-at-law, spoke about: 

• changes in the practice of sending tax audit materials to decide whether to initiate criminal proceedings under Article 199 of the Criminal Code of the Russian Federation; 
• the practice of seizure of third party property on the basis of tax audit materials;
• criminal prosecution after the expiry of the statute of limitations for criminal prosecution, as this is what businesses are facing now. 

Alexander and his colleagues discussed tax, bankruptcy and antitrust cases that often lead to criminal proceedings. 

In his presentation, our expert answered the questions: 

• How should you behave and what should you not do when law enforcement authorities are interested in your business? 
• How is the law enforcement practice on economic offences shaping up and what should be expected in the future? 

The expert devoted his report to what should be done if a criminal case is brought against a counterparty. ‘First of all, you need to observe basic legal literacy: work at your actual address, do not keep someone else's stamps in the accounting department, and confirm everything with documents, ’ Alexander Dmitriev shared.