Why didn't 15 Koap work today? Code of the Russian Federation on Administrative Offenses

ST 15.15 of the Code of Administrative Offenses of the Russian Federation

1. Non-repayment of a budget loan provided to the budget budget system Russian Federation, -

entails the imposition administrative fine on officials in the amount of twenty thousand to fifty thousand rubles.

2. Non-repayment of a budget loan granted to a legal entity, -

shall entail the imposition of an administrative fine on officials in the amount of twenty thousand to fifty thousand roubles; on the legal entities- from 5 to 25 percent of the amount of the budget loan not listed in set time to the accounts of the budgets of the budgetary system of the Russian Federation.

3. Repayment of a budget credit extended to the budget of the budgetary system of the Russian Federation in violation of the repayment period -

shall entail the imposition of an administrative fine on officials in the amount of ten thousand to thirty thousand roubles.

4. Return of a budget loan granted to a legal entity in violation of the repayment term -

shall entail the imposition of an administrative fine on officials in the amount of ten thousand to thirty thousand roubles; for legal entities - from 2 to 12 percent of the amount of a budget loan not transferred within the established period to the accounts of the budgets of the budget system of the Russian Federation.

Full text of Art. 15.15 of the Code of Administrative Offenses of the Russian Federation with comments. New current edition with additions for 2019. Legal advice on Article 15.15 of the Code of Administrative Offenses of the Russian Federation.

1. Non-repayment of a budget credit granted to the budget of the budgetary system of the Russian Federation -
shall entail the imposition of an administrative fine on officials in the amount of twenty thousand to fifty thousand roubles.

2. Non-repayment of a budget loan granted to a legal entity, -
shall entail the imposition of an administrative fine on officials in the amount of twenty thousand to fifty thousand roubles; for legal entities - from 5 to 25 percent of the amount of a budget loan not transferred within the established period to the accounts of the budgets of the budget system of the Russian Federation.

3. Repayment of a budget credit extended to the budget of the budgetary system of the Russian Federation in violation of the repayment period -
shall entail the imposition of an administrative fine on officials in the amount of ten thousand to thirty thousand roubles.

4. Return of a budget loan granted to a legal entity in violation of the repayment term -
shall entail the imposition of an administrative fine on officials in the amount of ten thousand to thirty thousand roubles; for legal entities - from 2 to 12 percent of the amount of a budget loan not transferred within the established period to the accounts of the budgets of the budget system of the Russian Federation.

(Article in the wording entered into force on August 4, 2013 federal law dated July 23, 2013 N 252-FZ.

Commentary on Article 15.15 of the Code of Administrative Offenses of the Russian Federation

1. In accordance with Art. 6 of the RF BC, budget lending to budgets of other levels of the budget system of the Russian Federation, legal entities (with the exception of budget institutions) and foreign states is carried out on a returnable and reimbursable basis in the form of a budget credit (loan). In the case of budget lending, the time frame within which the budget loan must be returned must be indicated (see Articles 93.4, 290 of the RF BC).

2. The object of the commented offense are public relations arising in the field of budget lending.

3. The objective side of this offense is the violation of the deadlines for the return of budgetary funds.

4. The subject of the commented offense can be both officials of organizations - recipients of budget loans on a repayable basis, and the organizations (legal entities) themselves - recipients of budget loans.

5. From the subjective side, this offense can be committed both intentionally and through negligence.

6. Cases of commented offenses are considered by officials of the bodies exercising the functions of control and supervision in the financial and budgetary sphere (Article 23.7).

Protocols on administrative offenses are officials of the above bodies (part 1 of article 28.3), as well as inspectors Accounts Chamber RF (part 5 of article 28.3).

7. See also paragraph 8 of the commentary to art. 15.14.

Consultations and comments of lawyers on Article 15.15 of the Code of Administrative Offenses of the Russian Federation

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Prepared revisions of the document with changes that have not entered into force

• Article 15.26.4. Non-fulfillment or untimely fulfillment of obligations by sources of formation credit histories- organizations that have entered into force and not executed within 10 days a court decision to recover from the debtor sums of money in connection with his failure to fulfill the obligation to pay for the living quarters, utilities and communication services, for the transfer to credit bureaus of information on the execution of a court decision
• Article 15.26.5. Failure to fulfill or untimely fulfillment of obligations by sources of formation of credit histories - organizations that are lenders under loan agreements (with the exception of credit organizations, microfinance organizations and credit cooperatives), submit information to credit bureaus about the repayment of loans
• Article 15.29. Violation of the requirements of the legislation of the Russian Federation regarding the activities professional participants market valuable papers, repository, clearing organizations, persons performing the functions of a central counterparty, joint-stock investment funds, non-state pension funds, management companies of joint-stock investment funds, mutual investment funds or non-state pension funds, specialized depositories of joint-stock investment funds, mutual investment funds or non-state pension funds
• Article 15.39. Violation of the requirements of the legislation of the Russian Federation regarding the opening of credit institution bank account and letter of credit, conclusion of an agreement bank deposit(deposit) economic society and federal unitary enterprise which is of strategic importance for the military-industrial complex and the security of the Russian Federation, opening a bank and other account with a credit institution, concluding a bank deposit agreement state corporation, a state-owned company and a public company, entering into a bank deposit (deposit) agreement with Federal Treasury, state off-budget funds(territorial funds of obligatory medical insurance)

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Chapter 15. Administrative offenses in the field of finance, taxes and fees, the securities market

General comment

Administrative offenses, provided for in Chapter 15 of the Code of the Russian Federation, are unlawful guilty acts that encroach on public relations in the field of:

A similar situation develops with violations of budget legislation.

The generic object of the offenses provided for in Chapter 15 of the Code are public relations that develop in the field of finance, taxes and fees, and the securities market.

For some of the offenses provided for in the analyzed chapter, the presence of an object of infringement is characteristic. As such, there may be: cash (Article 15.1 of the Code of Administrative Offenses of the Russian Federation - violation of work with cash and the procedure for maintaining cash transactions); accounting accounting documents(Article 15.11 of the Code of Administrative Offenses of the Russian Federation - a gross violation of the rules for conducting accounting and submissions financial statements); goods and products (Article 15.12 of the Code of Administrative Offenses of the Russian Federation - the release or sale of goods and products subject to labeling without marking, Article 15.25 of the Code of Administrative Offenses of the Russian Federation - violation of currency legislation), etc.

The objective side of offenses in the field of finance, taxes and fees, the securities market is expressed both in the form of actions and inaction. The dispositions of some articles simultaneously contain several independent offenses, the objective side of which is represented by both actions and inaction (for example, Articles 15.1, 15.6, 15.13, 15.25 of the Code of Administrative Offenses of the Russian Federation).

According to the legislative structure, the commented elements of offenses are formal. Administrative responsibility arises for the very fact of the committed act (action or inaction), regardless of the occurrence of any harmful consequences of a material nature. Most of the norms that make up Chapter 15 of the Code are blanket in nature, referring the law enforcer to specific rules and regulations enshrined in the legislation on taxes and fees, the securities market, banking legislation, etc.

The subjects of administrative offenses in the field of finance, taxes and fees, the securities market are both individuals (citizens and officials) and legal entities. At the same time, only citizens can be the subject of offenses provided for in part 1 of article 15.6, part 2 of article 15.12, parts 1 and 2 of article 15.25 of the Code of Administrative Offenses of the Russian Federation, and articles 15.2 -15.5, part 2 of article 15.6, articles 15.7 -15.9, 15.11, 15.21 Administrative Code of the Russian Federation - only officials.

It should be noted that, according to the note to article 15.3 of the Code of Administrative Offenses of the Russian Federation, citizens who carry out entrepreneurial activity without the formation of a legal entity, are not subject to administrative liability for the commission of administrative offenses provided for in Articles 15.4 -15.9, 15.11 of this Code. For the administrative offenses listed in the note to Article 15.3 of the Code, these persons are liable in accordance with the norms of part one tax code RF.

On the subjective side, administrative offenses in the field of finance, taxes and fees, the securities market are committed, for the most part, intentionally. Nevertheless, a certain category of administrative offenses can be committed through negligence, as, for example, in cases of violation of the deadline for the return of budget funds received on a reimbursable basis (Article 15.15 of the Code of Administrative Offenses of the Russian Federation), violation of the terms for transferring user fees budget funds(Article 15.16 of the Code of Administrative Offenses of the Russian Federation), violations of the rules for maintaining the register of holders of securities (Article 15.22 of the Code of Administrative Offenses of the Russian Federation), etc.

A legal entity will be found guilty of an administrative offense if it is established that it had real opportunity to carry out those actions that are prescribed by the legal norm (to refrain from performing them), but he did not take all the measures depending on him to comply with them (see the commentary of Article 2.1 of the Code of Administrative Offenses of the Russian Federation).

The main type of administrative punishment for offenses in the field of finance, taxes and fees, the securities market is an administrative fine calculated on the basis of the minimum wage. Only in individual cases it is calculated on the basis of the value of the subject of an administrative offense. The minimum amount of an administrative fine, depending on the type of offense, is: for citizens and officials - in the amount of three, for legal entities - one hundred minimum dimensions wages. Maximum size fine - respectively 25, 50 and 1000 minimum wages.

In Chapter 15 of the Code there is no such type of administrative punishment as a warning. Quite rare is also administrative punishment in the form of confiscation of objects of an administrative offense (only in