PROBLEMS OF DETERMINING THE SUBJECT OF A CRIME UNDER ART. 246 OF THE CRIMINAL CODE OF THE RUSSIAN FEDERATION

Attention is drawn to the practice of application of Art. 246 of the Criminal Code of the Russian Federation, which is not uniform. The problem is connected with different approaches of courts to understanding of the subject of the crime provided for in Art. 246 of the Criminal Code of the Russian Federation. In the doctrine of criminal law and in law enforcement practice, both special and general subjects are recognized as subjects of this criminal act. The authors conclude that Resolution № 21 of the Plenum of the Supreme Court of the Russian Federation dated October 18, 2012 should be supplemented with an indication of a special entity, which should be an official or a person performing managerial functions in a commercial or other organization.