Illegal Entrepreneurship Coap 14.1. Carrying out entrepreneurial activity without registration or without permission - judicial practice. Non-compliance with restrictions and violation of prohibitions in the field of trade in tobacco products and tobacco products

Article 14.1. Carrying out entrepreneurial activities without state registration or without special permission (license) [Code of the Russian Federation on Administrative Offenses] [Chapter 14] [Article 14.1]

1. Carrying out entrepreneurial activity without state registration as an individual entrepreneur or without state registration as a legal entity -

shall entail the imposition of an administrative fine in the amount of five hundred to two thousand rubles.

2. Carrying out entrepreneurial activity without a special permit (license), if such a permit (such license) is obligatory (obligatory), -

shall entail the imposition of an administrative fine on citizens in the amount of two thousand to two thousand five hundred rubles, with or without confiscation of manufactured products, production tools and raw materials; for officials - from four thousand to five thousand rubles with or without confiscation of manufactured products, production tools and raw materials; on the legal entities- from forty thousand to fifty thousand rubles with or without confiscation of manufactured products, tools of production and raw materials.

3. Carrying out entrepreneurial activity in violation of the conditions provided for by a special permit (license) -

shall entail a warning or the imposition of an administrative fine on citizens in the amount of one thousand five hundred to two thousand rubles; for officials - from three thousand to four thousand rubles; for legal entities - from thirty thousand to forty thousand rubles.

4. Carrying out entrepreneurial activity in gross violation of the conditions stipulated by a special permit (license) -

shall entail the imposition of an administrative fine on persons engaged in entrepreneurial activity without forming a legal entity in the amount of four thousand to five thousand rubles or administrative suspension of activity for a period of up to ninety days; for officials - from four thousand to five thousand rubles; for legal entities - from forty thousand to fifty thousand rubles or administrative suspension of activities for up to ninety days.

Note. The concept of gross violation is established by the Government Russian Federation in relation to a specific licensed type of activity.

Have the fines been imposed? If so, they should be appealed to the Arbitration Court. This will sufficiently delay the process, and it is not excluded that the sanctions will be successful either in general "kill" or. at least to minimize losses. In particular, the code specifies the sanction inside and out. High to Low Limit. And there are options for qualifying actions.

Well, the court has quite broad powers regarding the lifting of sanctions or their application at the lower limit or even lower, while the court is obliged to take into account all the circumstances.

Entrepreneurship in Russia- a fairly common phenomenon. Today there is a huge number of various enterprises, citizens become individual entrepreneurs or form legal entities. All this, of course, does not happen without control. The legislation sets out a number of requirements for people doing business. The norms provide for and. Their type depends on the nature of the violations. Consider further,.

Sanctions

The first thing that may entail illegal business - administrative responsibility... V legislative system there is a special Code that defines the types of misconduct and sanctions. Establishes various monetary penalties as punishments. Their value depends on the nature of the violation. So, carrying out entrepreneurial activity without registration entails the collection of 500-2000 rubles.

Lack of license

For some types of activities, it is mandatory to obtain a permit. This document is issued by authorized regulatory authorities. Fine for illegal entrepreneurship of individuals in this case it will be 2-2.5 thousand rubles. In this case, products, tools of production, raw materials can be confiscated. For officials behind illegal business of the Administrative Code provides for a monetary recovery from 4 to 5 thousand rubles. Confiscation of goods, means of production or materials can be an additional penalty. Similar sanctions have been established for organizations. The difference is that the monetary penalty for them is increased. The fine can be 40-50 thousand rubles.

Violation of requirements

Upon receipt of a license, the entity undertakes to comply with the conditions established in it. Violation of these requirements is recognized as illegal business. In this case, the Administrative Code provides for monetary penalties in relation to:

1. Citizens - 500-2000 p.
2. Officials - 3-4 thousand rubles
3. Organizations - 30-40 thousand rubles

If an economic entity has committed a gross violation of the requirements, the sanctions are toughened. For such illegal entrepreneurship, the Administrative Code establishes monetary penalties for:

1. Citizens - 4-8 thousand rubles
2. Employees - 5-10 thousand rubles
3. Organizations - 100-200 tons.

In this case, the work of an enterprise or individual entrepreneur can be suspended for a period of up to three months. These sanctions are established in Art. 14.1 of the Administrative Code of the Russian Federation.

Notes (edit)

The concept of "gross violation" used in Art. 14.1 of the Code of Administrative Offenses of the Russian Federation, is determined by the Government in relation to a specific licensed type of work. The Code provides for the possibility of exempting economic entities from punishment. This is allowed when revealing the facts provided for in Art. 14.1, as well as 15.3-15.6, 15.1, 15.25, 15.11, if they are declarants or information about them is present in a special declaration provided in accordance with the procedure established by Federal Law No. 140. At the same time, the corresponding violations should be related to the acquisition (formation of sources for the purchase), disposal, use of property by controlled foreign companies, transactions with currency, crediting funds to a bank account, information about which is contained in the specified document.

Art. 14.1 h. 1 of the Code of Administrative Offenses of the Russian Federation: clarifications

The object of violation is the relationship arising from the conduct of business. The regulation of interactions that are established between entrepreneurs or are carried out with their participation is carried out on the basis of civil legislation. This takes into account the fact that business is an area with constant risks. Entrepreneurship is an independent activity focused on the systematic extraction of income from the use of property, sale of products, provision of services or production of work. Business entities must comply with the requirements established for them by law. The first is state registration of an individual entrepreneur or organization. It is a specific procedure, the procedure for which is strictly regulated.

Registration

State registration of an individual entrepreneur or organization - act of authorized executive body... It is produced by entering into special registers information on the creation, liquidation, reorganization of economic entities, the acquisition of the status of an individual entrepreneur, the termination of work by citizens, as well as other information provided for by Federal Law No. 129. Registration was until recently in the competence of the Ministry of Duties and Taxes. The corresponding prescription is present in the government decree of 2002. According to the presidential decree of 2004, after the approval and entry into force of the corresponding Federal Law, the ministry was transformed into the Federal Tax Service. Thus, in order to avoid punishment under Art. 14.1 h. 1 of the Code of Administrative Offenses of the Russian Federation, the subject is obliged to contact the territorial division of the tax service. Requirements for the paperwork used for registration are approved by the government Decree of 2002 No.

Part 3 of Art. 14.1 Administrative Code of the Russian Federation: commentary

As Article 49 of the Civil Code indicates, for the production certain types the subject must obtain a special permit - a license. The need for this, however, does not cancel the obligation to go through state registration. The basic rules for licensing are established by Federal Law No. 128. The provisions of the Law are concretized in other regulations... For example, the lists of types of services for the provision of which a license is required are enshrined in the Federal Law "On Education".

Objective part of violations

Judicial practice in cases of illegal entrepreneurship allows highlighting the following aspects:

1. Lack of documents proving registration.
2. Work / release of products without a license, if required.
3. Failure to comply with the conditions set forth in the permit.
4. Gross violation of license requirements.

Qualification specifics

When assessing the actions of an entity that is not registered with the Federal Tax Service as an entrepreneur, it should be noted that they do not constitute a violation if it is proved that the number of products, their range, the amount of work performed, services provided and other circumstances do not indicate that that the activity is aimed at the systematic receipt of income. The corresponding explanation is present in the plenary resolution of the Supreme Court of 2006. As evidence, confirming the fact of doing business, information received from persons who paid for services, products, work, receipts of acceptance can be used Money or a statement from the account of the entity to whom the responsibility is imputed. At the same time, it should follow from these documents and information that the amounts were received for the sale of goods, placement of advertising, exhibiting samples, purchase of materials, conclusion of agreements, etc. When considering violations, it should also be borne in mind that the presence of profit does not affect qualifications. This is due to the fact that the extraction of income acts as the goal of entrepreneurship, and not its obligatory result.

Collection of articles

In some cases, when qualifying the actions of an economic entity, signs of violations provided for by other norms of the Code are found. In such situations, all articles under which the misconduct falls in aggregate apply. For example, if illegal business is accompanied by storage, transportation, purchase of unmarked products for its subsequent sale, additional sanctions will be imposed under Art. 15.12 (part 2). If, among other things, the entity sells goods, the sale of which is restricted or prohibited, Article 14.2 of the Code also applies. If an economic entity conducting illegal entrepreneurial activity violates sanitary norms or provides products, services, work inadequate quality, in addition, he will be charged with sanctions under Art. 14.4. In case of non-observance of the regulations governing the sale of certain types of products, Article 14.15 additionally applies.

Licensing specifics

When assessing the actions of an economic entity within the framework of the second part of Art. 14.1, a number of nuances must be taken into account. First of all, you need to take into account that licensing is an event associated with the issuance of a permitting document, reissuance and cancellation, confirmation of its presence, suspension, renewal, termination of its action or the activity of a person violating established requirements... In addition, the number of procedures includes control authorized bodies for business entities. It involves checking compliance with the requirements of the license, maintaining registers, providing interested parties with the necessary information in established order... The list of structures whose competence includes these activities is determined by the Government. It approves the Regulations on the licensing of certain types of work and services. When establishing in the actions of an economic entity signs of violations provided for in part two of Art. 14.1, you must be guided by the provisions of the Civil Code. In particular, Article 49 of the Code is important (clause 1, paragraph 3). As the norm indicates, the right to conduct activities, the implementation of which requires obtaining a license, arises at the time of issuance of such a permit or within the period specified in it, and terminates at the end of the period of validity, cancellation or suspension of the document, unless otherwise provided by law.

Example

The Licensing Chamber applied to the arbitration court with an application to bring the port organization to administrative responsibility for the procurement, processing and sale of ferrous scrap without a license. The control body drew up the corresponding protocol during the inspection. As the legislation indicates, the obligation to obtain a license for the procurement, collection, storage, processing and sale of scrap is provided for enterprises that carry out such activities as the main one, which includes cutting, pressing, crushing, extracting, briquetting, cutting, remelting. The number of transactions should also include the sale / transfer of raw materials free of charge or on a paid basis. For the port, this activity was not the main one and was not carried out as such. The organization carried out loading and unloading in accordance with the contract for the provision of services. Providing an economic entity with storage and storage sites for raw materials stipulated by the agreement assumed the accumulation of the required consignment of cargo for subsequent loading onto a ship and transportation outside the country. Based on this, the placement of scrap on the port territory should be considered as an element of the main activity for which a license was obtained.

An important point

When considering the actions of an economic entity in the framework of part three of Art. 14.1 of the Code, it is necessary to take into account the provisions of Federal Law No. 128. In particular, we are talking about Article 2 of the normative act. As indicated by its provisions, entrepreneurship in violation of the requirements established by a license (permit) should be understood as the performance of certain work by a person who has the specified document, but does not fulfill the conditions enshrined in the legislation regulating this area. For the correct application of the norms of the Armed Forces in the plenary Resolution No. 18 (dated October 24, 2008) gave some clarifications. In particular, it was pointed out that in situations where administrative responsibility for illegal entrepreneurship, coma of the article of the Code considered above, is provided for by its other provisions, the actions of an economic entity must be qualified according to a special norm. An example would be the provision of health services. Engaging in private pharmaceutical or medical practice by an unlicensed person is punishable under Art. 6.2 of the Code (part one). In case of violation of the permit requirements within the framework of the production of certain types of work in the field of industrial safety of hazardous production facilities, it is subject to Article 9.1 (Part 1).

Conclusion

Citizens, organizations or employees can be brought to administrative responsibility for illegal entrepreneurship. The subjective side of the violation is expressed in the form of willful guilt and negligence. According to experts, the legislation establishes well-grounded and feasible requirements for persons wishing to conduct business. All the features of certain procedures are disclosed in sufficient detail and clearly in the normative acts. Control over the fulfillment of legislative prescriptions is entrusted to the executive structures. First of all, the Federal Tax Service is among them. The Tax Service is authorized to carry out state registration of economic entities, as well as all changes that occur with the enterprise in the course of its work. In addition, field control is within the competence of the Federal Tax Service. As part of such audits, the tax service works closely with law enforcement agencies. For some subjects, it may seem that the established penalties are not so great and for illegal business. In Russia, meanwhile, criminal punishment is also provided for systematic failure to comply with prescriptions. Currently, special attention is paid to ensuring the protection of consumer rights. Control authorities strictly suppress any actions that can cause harm to citizens. The developed standards, norms and rules are mandatory for all business entities, especially those involved in the production of consumer goods. There is no doubt that following the letter of the law, strict observance of the requirements ensures good reputation enterprise. A company or an entrepreneur, who cares about the safety of its potential consumers, seeks to improve and not worsen the quality of its work, services, consumer properties of products. This allows him not only to maintain its reputation, but also to compete successfully in the market.

Case No. 4A - 377/2015

P O S T A N O V L E N I E

Deputy Chairman of the Ulyanovsk Regional Court Bolbina L.V., having considered the complaint of Kochergina E *** A ***, defending the interests of Smolina L *** I ***, against the ruling of the magistrate of judicial district No. 5 of the Leninsky judicial region that entered into legal force Ulyanovsk dated July 6, 2015 and the decision of the judge of the Leninsky District Court of Ulyanovsk dated August 19, 2015 in the case against Smolina L *** I *** about an administrative offense under Part 1 of Art. 14.1 of the Administrative Code of the Russian Federation,

u s t and n about in and l and:

By the decision of the magistrate of the judicial district No. 5 of the Leninsky judicial district of Ulyanovsk from 06 July 2015 Smolina A.AND. brought to administrative responsibility under Part 1 of Art. 14.1 of the Administrative Code of the Russian Federation and was subjected to an administrative penalty in the form of a fine of 500 rubles.

Disagreeing with the said decision, Smolina A.AND. through her lawyer she appealed against him to the district court.

By the decision of the judge of the Leninsky District Court of Ulyanovsk dated August 19, 2015, the decision of the magistrate was upheld.

In the complaint against the court rulings that entered into legal force in the case of an administrative offense, Kochergina E.A., defending the interests of Smolina L.I., does not agree with the ruling and the decision made on the complaint, asks them to cancel, to terminate the proceedings in connection with with the absence of an administrative offense event.

In support of the complaint, he points out that the court did not give a proper legal assessment the fact that the protocol on an administrative offense was drawn up by an unauthorized person in violation of the terms of drawing up the protocol.

Refers to the expiration of the statute of limitations for administrative liability.

In addition, the complaint indicated that the lease owned by Smolina A.AND. immovable property does not indicate that the specified activity is entrepreneurial. Asks to take into account that L.I. Smolina Personal income tax was paid in good faith.

The case of an administrative offense was requested to the Ulyanovsk Regional Court, the legality of the decisions that entered into legal force in the case of an administrative offense was verified.

By virtue of the provisions of Part 1 of Art. 30.16 of the Code of Administrative Offenses of the Russian Federation on a complaint, protest accepted for consideration, a decision in a case of an administrative offense, decisions based on the results of consideration of complaints, protests are checked based on the arguments set out in the complaint, protest, and objections contained in the response to the complaint.

Having studied the materials of the case about an administrative offense, having checked the arguments of the complaint, I come to the following.

According to Part 1 of Art. 14.1 of the Code of Administrative Offenses of the Russian Federation, carrying out entrepreneurial activity without state registration as an individual entrepreneur or without state registration as a legal entity entails the appointment of an administrative penalty.

The objective side of this administrative offense is expressed in the implementation economic activity, which has signs of entrepreneurial activity, without state registration as an individual entrepreneur or without state registration as a legal entity.

According to paragraph 1 of Art. 2 of the Civil Code of the Russian Federation, entrepreneurial is an independent activity carried out at its own risk, aimed at systematic profit from the use of property, the sale of goods, the performance of work or the provision of services by persons registered in this capacity in the manner prescribed by law.

By virtue of Art. 23 of the Civil Code of the Russian Federation, an individual in the course of his entrepreneurial activity is obliged to register as an individual entrepreneur. At the same time, a citizen carrying out entrepreneurial activity without forming a legal entity in violation of the requirements of paragraph 1 of Art. 23 of the Civil Code of the Russian Federation, does not have the right to refer to the transactions concluded by him with the fact that he is not an entrepreneur.

An analysis of the above legal norms allows us to conclude that if the lease of non-residential premises meets the characteristics of entrepreneurial activity and is carried out by a person who is not registered in the manner prescribed by law as an individual entrepreneur, then the actions of this person in the presence of evidence confirming the systematic receipt of profit from engaging in this activity should be qualified under Part 1 of Art. 14.1 of the Administrative Code of the Russian Federation.

The materials of the case established that Smolina A.AND. not registered as an individual entrepreneur. At the same time, she is the owner of a non-residential one-story workshop building with a total area of ​​*** sq.m., a land plot, with permitted use under a production base with a total area of ​​*** sq.m. and a two-story building with office space total area of ​​*** sq.m., located at the address: U ***.

From the lease agreements for non-residential premises it appears that Smolina A.AND. in 2011-2013 she leased out the specified real estate, LLC "M ***", and since 2013 also IP S ***.

At the same time, the said real estate was originally acquired by L.I. Smolina. not for personal needs and not for personal use, namely for the delivery of the specified property to counterparties with the aim of systematically making a profit from the specified activity, since the category belonging to Smolina L.AND. real estate, namely a one-storey workshop building with a total area of ​​*** sq.m., a land plot with permitted use under a production base with a total area of ​​*** sq.m. and a two-storey building with office premises with a total area of ​​*** sq.m., excludes the possibility of using this immovable property for personal needs.

In addition, the tenants of the said property are individual entrepreneur S *** (son of Smolina L.I.) and LLC "M ***", in which S *** A.I. and S *** E.A. (husband and daughter Smolina L.I.), and sole founder(the actual owner) LLC "M ***" is S *** (son). These circumstances indicate that the surrendered Smolina L.AND. the leased property is actually used for the purpose of ensuring activities family business WITH***. In other words, Smolina L.I. is an actual participant in this family business.

Guilt Smolina L.AND. in the commission of the imputed offense under Part 1 of Art. 14.1 of the Code of Administrative Offenses of the Russian Federation, confirmed by the evidence collected in the case, including: a protocol on an administrative offense of June 16, 2015 (ld 3-4); an extract from the field tax audit act dated April 27, 2015 (l.d. 15-20); protocol of inspection of territories, premises, documents, items dated January 30, 2015 (case sheet 41-43); lease agreements for non-residential premises (l.d. 44-47); testimony of witnesses S *** A.AND. (wife of Smolina L.I.) and S *** V.A. and S *** E.A. (son and daughter Smolina L.I.) (case sheets 21-25, 31-40) and other materials of the case.

Implementation of entrepreneurial activity Smolina L.I. confirmed by the totality of the above evidence, which fully and objectively reflect the event of an administrative offense.

Having evaluated the presented evidence comprehensively, fully, objectively, in their totality, in accordance with the requirements of Art. 26.11 of the Code of Administrative Offenses of the Russian Federation, the magistrate came to a well-founded conclusion about the proof of guilt Smolina L.AND. in the commission of an administrative offense under Part 1 of Art. 14.1 of the Administrative Code of the Russian Federation.

Punishment of L.I. Smolina appointed in minimum size within the sanction of Part 1 of Art. 14.1 of the Administrative Code of the Russian Federation.

In accordance with clause 8, h. 2, Art. 28.3 Administrative Code of the Russian Federation protocols on administrative offenses, provided for in Part 1 of Art. 14.1 of the Administrative Code of the Russian Federation has the right to draw up officials bodies implementing state registration legal entities and individual entrepreneurs.

According to Art. 2 of the Federal Law No. 129-FZ "On State Registration of Legal Entities and Individual Entrepreneurs", as well as the provisions of the Decree of the Government of the Russian Federation No. 506 of September 30, 2004 "On Approval of the Regulations on the Federal Tax Service" (as amended on 04/03/2015) "On approval of the Regulations on the Federal Tax Service "of the Federal Tax Service of Russia is a federal executive body that carries out state registration of legal entities, as well as individuals as individual entrepreneurs.

By order of the Federal Tax Service of the Russian Federation dated August 02, 2005 No. SAE-3-06 / [email protected] the List of officials of the tax authorities of the Russian Federation authorized to draw up protocols on administrative offenses was approved, in which the position of the state tax inspector is named, while there are no additional requirements that this official should have participated in the audit.

Drawing up a protocol on an administrative offense outside the time limits established by Art. 28.5 of the Code of Administrative Offenses of the Russian Federation is not a significant drawback, since these terms are not restrictive.

When checking the observance of the statute of limitations for bringing to administrative responsibility, it is necessary to take into account that, in accordance with Part 1 of Article 4.5 of the Code of Administrative Offenses of the Russian Federation, a decision on an administrative offense case cannot be issued after two months (in an administrative offense case considered by a judge, according to expiration of three months) from the date of committing an administrative offense,

In accordance with Part 2 of Art. 4.5 of the Code of Administrative Offenses of the Russian Federation with a continuing administrative offense, the terms provided for in Part 1 of Art. 4.5 of the Code of Administrative Offenses of the Russian Federation, begin to be calculated from the date of detection of an administrative offense.

The offense under Part 1 of Art. 14.1 of the Code of Administrative Offenses of the Russian Federation, is continuing. The limitation period for bringing to justice for this offense begins to flow not from the moment of starting this activity, but from the moment this illegal entrepreneurial activity is revealed.

From the materials of the case, it appears that this administrative offense was revealed during a lengthy inspection, as a result of which a protocol on an administrative offense of June 16, 2015 was drawn up.

The ruling in the case of an administrative offense was issued by a magistrate on July 6, 2015, that is, within the statute of limitations for bringing to administrative responsibility.

Other arguments capable of entailing the cancellation of the court decisions that have entered into legal force and the termination of the proceedings on the case are not presented in this complaint.

No grounds have been established for canceling the decision of the magistrate and the decision of the judge of the district court when considering this complaint and checking the legality of the appealed court decisions.

In view of the above, the complaint is not subject to satisfaction.

Guided by Articles 30.17 and 30.18 of the Administrative Code of the Russian Federation,

post office:

the decision of the magistrate of the judicial district No. 5 of the Leninsky judicial district of Ulyanovsk dated July 6, 2015 and the decision of the judge of the Leninsky district court of Ulyanovsk dated August 19, 2015 in the case against Smolina L *** I *** about an administrative offense provided for h. 1 tbsp. 14.1 of the Administrative Code of the Russian Federation, to leave unchanged, and the complaint of Elena Anatolyevna Kochergina, who defends the interests of Smolina L *** I ***, is not satisfied.

Vice-chairman

Ulyanovsk Regional Court Bolbina

1. Carrying out entrepreneurial activity without state registration as an individual entrepreneur or without state registration as a legal entity -

shall entail the imposition of an administrative fine in the amount of five hundred to two thousand rubles.

2. Carrying out entrepreneurial activity without a special permit (license), if such a permit (such license) is obligatory (obligatory), -

shall entail the imposition of an administrative fine on citizens in the amount of two thousand to two thousand five hundred rubles, with or without confiscation of manufactured products, production tools and raw materials; for officials - from four thousand to five thousand rubles with or without confiscation of manufactured products, production tools and raw materials; for legal entities - from forty thousand to fifty thousand rubles with or without confiscation of manufactured products, tools of production and raw materials.

3. Carrying out entrepreneurial activity in violation of the requirements and conditions provided for by a special permit (license) -
(as amended by Federal Law of December 29, 2015 N 408-FZ)
shall entail a warning or the imposition of an administrative fine on citizens in the amount of one thousand five hundred to two thousand rubles; for officials - from three thousand to four thousand rubles; for legal entities - from thirty thousand to forty thousand rubles.

(as amended by Federal Laws of 22.06.2007 N 116-FZ, of 27.07.2010 N 239-FZ)

4. Carrying out entrepreneurial activity in gross violation of the requirements and conditions provided for by a special permit (license) - entails the imposition of an administrative fine on persons engaged in entrepreneurial activity without forming a legal entity in the amount of four thousand to eight thousand rubles or administrative suspension of activity for a period up to ninety days; for officials - from five thousand to ten thousand rubles; for legal entities - from one hundred thousand to two hundred thousand rubles or administrative suspension of activities for up to ninety days. (Part 4 as amended by Federal Law No. 408-FZ of December 29, 2015) Abolished. - Federal Law of 08.06.2015 N 140-FZ.

Notes:

1. The concept of a gross violation is established by the Government of the Russian Federation in relation to a specific licensed type of activity.

2. A person is released from administrative responsibility upon revealing the fact of his / her actions (inaction) containing signs of an administrative offense provided for in this Article or Articles 15.1, 15.3-15.6, 15.11, 15.25 of this Code, provided that this person is a declarant or a person , information about which is contained in a special declaration filed in accordance with the Federal Law "On Voluntary Declaration individuals assets and accounts (deposits) in banks and on amendments to certain legislative acts of the Russian Federation ", and if such actions (inaction) are associated with the acquisition (formation of sources of acquisition), use or disposal of property and (or) controlled foreign companies and (or ) with the performance of foreign exchange transactions and (or) the crediting of funds to accounts (deposits), information about which is contained in a special declaration.

Commentary on Article 14.1 of the Code of Administrative Offenses of the Russian Federation

1. The object of the offense regulated by this article is public relations in the field of entrepreneurial activity, as well as relations in the field of state market policy.

The objective side covers both actions and inaction of the guilty person. The passive part of the objective side, expressed through inaction, consists in the failure of a person engaged in entrepreneurial activity to take the necessary and sufficient measures for timely state registration as an individual entrepreneur or registration of a legal entity created by him. Inaction can also be expressed in refusal to perform actions necessary to obtain special permission to carry out certain types of activities. Traditionally, it is customary to understand such permission as a license. However, at present, it should be borne in mind that in relation to some types of activities, licensing has been replaced by another form of control - membership in a self-regulatory organization. Moreover, such membership is mandatory and does not allow, in its absence, to carry out the relevant activities, for example, a number of construction and finishing works, audit activities, etc. In this regard, as obtaining a special permit, one should understand not only the fact of obtaining (not receiving) a license, but also joining the corresponding self-regulatory organization.

The active part of the objective aspect of this offense is the implementation of entrepreneurial activity in violation of the conditions of a special permit. At the same time, it should be noted that the qualifying feature of this act is the rudeness of the violation committed, which is determined by the Government of the Russian Federation in relation to certain licensed types of activity. For example, Decree of the Government of the Russian Federation of 28.03.2012 N 255 "On licensing activities for the disposal and disposal of waste of I - IV hazard classes", a gross violation of licensing requirements is recognized by the licensee's failure to comply with the requirements for the availability of real estate objects, equipment necessary for the implementation of this type of activity, as well as absence of workers who will carry out the relevant type of activity, provided that these circumstances entailed the threat of harm to life, health of citizens, harm to animals, plants, the environment, cultural heritage sites, as well as human casualties and a number of other consequences.

2. The subjects of the acts in question are also specified in relation to the peculiarities of the objective side of each individual act. Thus, the implementation of entrepreneurial activity without state registration indicates that only a citizen of the Russian Federation who has reached the age of 16 can be the subject of this violation. In most cases, we are talking about a subject who has reached the age of majority, since registration as an individual entrepreneur before reaching the specified age requires adherence to a special procedure. Carrying out entrepreneurial activity without special permission entails the responsibility of the person who carries out the specified activity, i.e. the subject of this act can fully be citizens, as a rule, individual entrepreneurs, as well as legal entities and their leaders, who in this case are considered as officials who did not ensure compliance with the requirements of the current legislation.

The subjective side can be expressed both in the deliberate commission of the objective side of the acts in question, and through negligence.

The full text of Art. 14.1 Administrative Code of the Russian Federation with comments. New current edition with additions for 2019. Legal advice on Article 14.1 of the Code of Administrative Offenses of the Russian Federation.

1. Carrying out entrepreneurial activity without state registration as an individual entrepreneur or without state registration as a legal entity -
shall entail the imposition of an administrative fine in the amount of five hundred to two thousand rubles (paragraph as amended by Federal Law of June 22, 2007 N 116-FZ).

2. Carrying out entrepreneurial activity without a special permit (license), if such a permit (such license) is obligatory (obligatory), -
shall entail the imposition of an administrative fine on citizens in the amount of two thousand to two thousand five hundred rubles, with or without confiscation of manufactured products, production tools and raw materials; for officials - from four thousand to five thousand rubles with or without confiscation of manufactured products, production tools and raw materials; for legal entities - from forty thousand to fifty thousand rubles with or without confiscation of manufactured products, production tools and raw materials (paragraph as amended by Federal Law of June 22, 2007 N 116-FZ).

3. Carrying out entrepreneurial activity in violation of the requirements and conditions provided for by a special permit (license) -
(Paragraph as amended by Federal Law of December 29, 2015 N 408-FZ.

shall entail a warning or the imposition of an administrative fine on citizens in the amount of one thousand five hundred to two thousand rubles; for officials - from three thousand to four thousand rubles; for legal entities - from thirty thousand to forty thousand rubles (paragraph as amended by Federal Law of June 22, 2007 N 116-FZ; supplemented as of August 13, 2010 by Federal Law of July 27, 2010 N 239-FZ.

4. Carrying out entrepreneurial activity in gross violation of the requirements and conditions provided for by a special permit (license) -
shall entail the imposition of an administrative fine on persons engaged in entrepreneurial activity without forming a legal entity in the amount of four thousand to eight thousand rubles or administrative suspension of activity for a period of up to ninety days; for officials - from five thousand to ten thousand rubles; for legal entities - from one hundred thousand to two hundred thousand rubles or administrative suspension of activities for up to ninety days.

(Part is additionally included from July 17, 2005 by Federal Law of July 2, 2005 N 80-FZ; as amended by Federal Law of December 29, 2015 N 408-FZ.

The note is additionally included from July 17, 2005 by the Federal Law of July 2, 2005 N 80-FZ; lost force - Federal Law of June 8, 2015 N 140-FZ.

Notes:
1. The concept of a gross violation is established by the Government of the Russian Federation in relation to a specific licensed type of activity.

2. A person shall be released from administrative responsibility upon revealing the fact of his / her actions (inaction) containing signs of an administrative offense provided for in this Article or Articles 15.1, 15.3-15.6, 15.11, 15.25 of this Code, provided that this person is a declarant or a person , information about which is contained in a special declaration filed in accordance with the Federal Law "On the Voluntary Declaration of Assets and Accounts (Deposits) in Banks by Individuals and on Amendments to Certain Legislative Acts of the Russian Federation", and if such actions (inaction) are related to acquisition (formation of sources of acquisition), use or disposal of property and (or) controlled foreign companies and (or) with the performance of foreign exchange transactions and (or) crediting funds to accounts (deposits), information about which is contained in a special declaration.

Commentary on Article 14.1 of the Code of Administrative Offenses of the Russian Federation

1. The purpose of this article is to ensure the creation of normal conditions for the development of entrepreneurial activity, the functioning of commodity markets and the protection of the rights of both business entities and consumers of goods, works and services.

2. Under the entrepreneurial activity is meant the activity pursuing the extraction of profit as the main goal. Both legal entities and citizens - individual entrepreneurs have the right to engage in entrepreneurial activity. However, this right comes only after their state registration as a legal entity or individual entrepreneur.

3. According to Art. 2 of the Federal Law of August 8, 2001 N 129-FZ "On State Registration of Legal Entities and Individual Entrepreneurs" (with amendments and additions), state registration of legal entities is carried out by the authorized federal executive body. The function of state registration of legal entities that are commercial organizations and individual entrepreneurs is entrusted to tax authorities... Decree of the Government of the Russian Federation of June 19, 2002 N 438 approved the Rules for maintaining a single state register legal entities and the provision of the information contained therein. The maintenance of this register was entrusted to the Ministry of Taxes and Duties of Russia and its territorial bodies (now the Federal Tax Service and its bodies).

The Government of the Russian Federation approved the forms of documents for state registration of legal entities, determined the requirements for their filling, the procedure and terms for transferring registration files to the tax authorities.

A registered commercial organization has the right to carry out any types of entrepreneurial activity not prohibited by law, if in its constituent documents does not contain an exhaustive list of activities that she is entitled to engage in. Exceptions are some other organizations for which the law provides for special legal capacity (banks, insurance organizations, state and municipal unitary enterprises, etc.).

7. On the subjective side, the offenses provided for in this article can be committed both intentionally and through negligence.

8. The subjects of responsibility under part 1 can only be citizens, under parts 2 and 3 - along with citizens, individual entrepreneurs, employees carrying out in commercial organizations organizational and administrative and administrative functions, and legal entities.

In the Resolution of the Plenum of the Supreme Court of the Russian Federation of October 24, 2006 N 18 (with amendments and additions), the need, in relation to the composition of part 1 of this article, is emphasized to check whether the actions of the person brought to justice contain the signs of entrepreneurial activity listed in Art. 2 of the Civil Code of the Russian Federation. Clause 14 of this Resolution addresses issues related to the determination of the subjects of offenses under Chapter 14 of the Administrative Code of the Russian Federation. See also clauses 15-18 of the above-mentioned Resolution of the Plenum of the Supreme Court of the Russian Federation.

9. Judges consider cases of this category (parts 1 and 3 of Art. 23.1).

Officials of the internal affairs bodies (police) (clause 1 of part 2 of article 28.3), bodies exercising control and supervision functions in the field of consumer protection and the consumer market (clause 63 part 2 of article 28.3); for part 1 - bodies that carry out state registration of legal entities and individual entrepreneurs (clause 8 of part 2 of article 28.3); for hours 2, 3 and 4 - bodies performing state control and supervision in the field of safe work related to the use of subsoil, industrial safety and security hydraulic structures(clause 39, part 2 of article 28.3) and officials State corporation on nuclear energy "Rosatom" (clause 11, part 5 of article 28.3), as well as officials of federal executive bodies, their structural divisions and territorial bodies and other state bodies licensing certain types of activities and monitoring compliance with the terms of licenses, within their competence (part 3 of article 28.3). According to parts 3 and 4 of this article, the protocols may be drawn up by officials of the bodies authorized by the constituent entities of the Russian Federation in relation to the types of activities licensed by the executive authorities of the constituent entities of the Russian Federation (part 6 of article 28.3).

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