An Exclusive Cause for Initiation of a Criminal Case on a Tax Crime: Difficulties in Perception of the Law Enforcement Novelty

The article analyzes the provisions of Part 1.3 of Article 140 of the Code of Criminal Procedure of the Russian Federation, which significantly limits the cases of verification of reports of tax crimes. The content of this novel is interpreted in investigative and judicial practice in various ways. In a number of situations, the law enforcement officer attempted to circumvent the restriction provided for by the legislator. The analysis of practice demonstrates the presence of certain difficulties in the systematic interpretation of the provisions of criminal procedure and tax legislation. It is concluded that within the framework of the current legal regulation, only materials sent in accordance with paragraph 3 of Article 32 of the Tax Code of the Russian Federation can be a proper reason (with one exception).