THE SUBJECTIVE SIDE OF THE CRIMINAL OFFENCE UNDER ARTICLE 210 OF THE CRIMINAL CODE OF UKRAINE AND THE ELEMENTS OF CORPUS DELICTI WHICH CHARACTERISE IT: THEORETICAL AND APPLIED ASPECT
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Abstract
Based on the analysis of doctrinal positions and modern case law, the author identifies, describes and explains the elements of corpus delicti which characterise the subjective side of misuse of budgetary funds, budget expenditures or provision of budgetary loans without the established budgetary allocations or with their excess. It is noted that the elements of corpus delicti which characterise the subjective side of a criminal offence under Parts 1 and 2 of Article 210 of the Criminal Code of Ukraine are characterised by the fact that guilt in the form of intent is a mandatory element of the basic and qualified elements of this criminal offence, and the motive and purpose are their optional elements. These features serve as a criterion by which it is necessary to distinguish the corpus delicti of the criminal offence under Part 1 and 2 of Article 210 of the CC of Ukraine from the features of corpus delicti characterising the subjective side of related criminal offences (Articles 364, 367 of the CC of Ukraine). It is established that when deciding on the issue of proving the accused's guilt in committing this criminal offence, special attention should be paid to the standard of proof beyond reasonable doubt, compliance with which will allow to conclude that the charged criminal offence was committed and the accused is guilty of its commission in the presence of intentional guilt in the form of both direct and indirect intent.
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