The representatives of the constituent entities of tax crimes
The article using the materials actual court practice on affairs about tax crimes are considered the most controversial issues associated with the recognition of the representatives of natural and legal persons as subjects of tax crimes. The author conducts a critical analysis of the resolution of Plenum of the Supreme Court of the Russian Federation from December 28, 2006 № 64 «About practice of application by courts of criminal legislation on responsibility for tax crimes» in the part, relating to the liability of representatives.