Чуряев А.В. Тенденции правоприменительной практики по налоговым спорам, касающимся «порочных» контрагентов

Аннотация: The Criminal Procedure Code of the Republic of Kazakhstan stipulates cases to determine a criminal cause when a criminal case is at the phase of investigation or of prejudicial inquiry. If a judge invalidates a disputed judgement and falsifies such judgement, the judgement having come into effect, it is subject to submittal by the court to the body (official) that has made the reversed judgement. If a court holds that procedural determination of counsel for prosecution is not reversed but the counsel is imposed to take measures to eliminate committed violations of rights and legitimate interests of the claimant such determination is submitted to the subject counsel for prosecution after it comes into effect. When a case is submitted to court a judge is entitled to impose restrain upon the defendant unless it has been imposed by the case investigator or the counsel for prosecution or to substitute the restrain for a more severe one. In such cases the judge carries the corresponding resolution. If restrain by way of arrest is imposed the resolution of the judge is subject to be immediately submitted to the Law Enforcement Agencies to take the defendant into custody. The court shall notify the defendant’s relatives of imposing of restrain by way of arrest. The Law Enforcement Agencies and the administration of the detention facility to which the arrested defendant is taken shall immediately notify the court proceeding the case. For the purpose of ensuring the enforcement of judgement with regard to civil proceedings or possible deprivation of property or other property claims the property of the defendant can be attached. The court determines to seize the defendant’s property if at the prejudicial phase the interrogating officer or case investigator or counsel for prosecution has not taken measures to ensure indemnification against damages caused by the crime, possible forfeit. Execution of determination of court on seizure of property is imposed upon law-enforcement officer who distraints the property, confiscates it or at his discretion transfers it for keeping by its owner, housing and maintenance department, representatives of the local administration or by other person. These persons give acknowledgement of being advised of safety of the seized property and the document is entered into the record together with the distraint. If funds available with loan institution, at bank accounts or deposits are seized the execution of the court determination on suspension of transactions with the funds is imposed upon the management of such institutions and law-enforcement officer is given a signed testimony and explain the liability for nonperformance of the judge’s determination. Individual determination is carried into effect by means of the relative order given by the judge with identification of the executing officer and the due dates of execution. The persons who were sent an individual court determination shall take the corresponding measures within one month from the date of its receiving and to report the results to the court that has made the determination. Decisions of courts of appeal come into effect immediately upon the delivery. Execution of all determinations and decisions, including those of the said instances, is imposed upon the courts of the first instance that have investigated the case. None of the provisions of the law specifies who is imposed with the responsibility to execute decisions of supervisory instance. In this connection it is advised to be guided by the general provisions of the law. That is why execution of decisions of supervisory instance shall be just like execution of decisions of courts of appeal since both comes into effect immediately.

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Abstract: The Criminal Procedure Code of the Republic of Kazakhstan stipulates cases to determine a criminal cause when a criminal case is at the phase of investigation or of prejudicial inquiry. If a judge invalidates a disputed judgement and falsifies such judgement, the judgement having come into effect, it is subject to submittal by the court to the body (official) that has made the reversed judgement. If a court holds that procedural determination of counsel for prosecution is not reversed but the counsel is imposed to take measures to eliminate committed violations of rights and legitimate interests of the claimant such determination is submitted to the subject counsel for prosecution after it comes into effect. When a case is submitted to court a judge is entitled to impose restrain upon the defendant unless it has been imposed by the case investigator or the counsel for prosecution or to substitute the restrain for a more severe one. In such cases the judge carries the corresponding resolution. If restrain by way of arrest is imposed the resolution of the judge is subject to be immediately submitted to the Law Enforcement Agencies to take the defendant into custody. The court shall notify the defendant’s relatives of imposing of restrain by way of arrest. The Law Enforcement Agencies and the administration of the detention facility to which the arrested defendant is taken shall immediately notify the court proceeding the case. For the purpose of ensuring the enforcement of judgement with regard to civil proceedings or possible deprivation of property or other property claims the property of the defendant can be attached. The court determines to seize the defendant’s property if at the prejudicial phase the interrogating officer or case investigator or counsel for prosecution has not taken measures to ensure indemnification against damages caused by the crime, possible forfeit. Execution of determination of court on seizure of property is imposed upon law-enforcement officer who distraints the property, confiscates it or at his discretion transfers it for keeping by its owner, housing and maintenance department, representatives of the local administration or by other person. These persons give acknowledgement of being advised of safety of the seized property and the document is entered into the record together with the distraint. If funds available with loan institution, at bank accounts or deposits are seized the execution of the court determination on suspension of transactions with the funds is imposed upon the management of such institutions and law-enforcement officer is given a signed testimony and explain the liability for nonperformance of the judge’s determination. Individual determination is carried into effect by means of the relative order given by the judge with identification of the executing officer and the due dates of execution. The persons who were sent an individual court determination shall take the corresponding measures within one month from the date of its receiving and to report the results to the court that has made the determination. Decisions of courts of appeal come into effect immediately upon the delivery. Execution of all determinations and decisions, including those of the said instances, is imposed upon the courts of the first instance that have investigated the case. None of the provisions of the law specifies who is imposed with the responsibility to execute decisions of supervisory instance. In this connection it is advised to be guided by the general provisions of the law. That is why execution of decisions of supervisory instance shall be just like execution of decisions of courts of appeal since both comes into effect immediately.

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