Currency Transactions on Transfer of Funds to Non-Residents' Accounts Using Forged Documents: Analyzing Certain Aspects via Judicial Practice

The goal set forth in Federal Law No. 173-FZ is achieved not only through the regulatory regulation of the mechanism of repatriation of funds, preventing the occurrence of a situation of currency imbalance, but also by establishing clear requirements and procedures for currency transactions for transferring funds to non-resident accounts. The requirements and procedure for conducting currency transactions are of particular importance in connection with the development of banking (financial) services and the emergence of new financial instruments, including digital ones. At the same time, the appeal to the analysis of the corpus delicti provided for in Article 193.1 of the Criminal Code of the Russian Federation does not allow to accurately determine the content of the signs of the act in question. The article is devoted to the consideration of certain aspects of this crime through the prism of judicial practice.