Qualifying and particularly qualifying signs of crimes under article 160 of the Criminal Code of the Russian Federation

Embezzlement and embezzlement, the responsibility for which is provided for by Article 160 of the Criminal Code of the Russian Federation, being similar in content concepts, nevertheless represent two independent forms of embezzlement. The problem of distinguishing their compositions is one of the most controversial in theory and practice. In the article, the author examines some problematic issues related to the definition of the legal nature of such forms of embezzlement as embezzlement and embezzlement, their differentiation among themselves. The signs of a special subject of appropriation and embezzlement in criminal legislation are considered, since the issues discussed will help to correctly qualify appropriation and embezzlement taking into account the characteristics of the subject of this crime. Based on the analysis of the provisions of criminal law science and materials of law enforcement practice, the author formulates proposals for their resolution.