The relevance of scientific research is caused primarily by the general transition of the society to the funds’ transfer network. Physical money is replaced by virtual one, the access to which is granted remotely. Therefore, in some situations, a lawbreaker can gain possession of non-cash resources far easier than stealing the cash of a possible victim. For the past two decades, lawbreakers successfully apply lots of ways allowing a lawbreaker both to possess personal information of another person – bank cardholder and, subsequently, to steal money from a holder’s account. The paper determines the objective signs of a crime against property and the list of attributes typical for stealing money funds from a bank card. The authors distinguish the objective signs of two bodies of a crime, which can fall within the definition of embezzlement from a bank card: a theft from a bank account, and fraud using electronic payment facilities. The authors conclude that the embezzlement from a bank card throw the commission of fraudulent acts is possible only when interacting with a third party. The actual presence of another person (a victim or an employee of credit, bank, commercial, or other organization) and the interaction of a criminal with this person is a prerequisite for classifying a crime as a fraud. Any actions aimed at the unlawful seizure of non-cash monetary assets and not accompanied by direct contact with a third party should be classified as theft.
Practical Issues of Collection of Tax Arrears of Organizations from Managers and Founders
