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Aggravating circumstance


An aggravating circumstance of liability is the commission of a tax offense by a person previously held liable for a similar offense1.

  1. Tax Code of the Russian Federation. Part one dated 31.07.1998, amended on 1998-07-31, article 112, paragraph 2 // RSZ RF. 1998. No. 31. Article 3824. ↩

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