The issues of preliminary investigation on criminal cases of socially dangerous acts committed by a person in a state of insanity

Basing upon the review of legal norms of the criminal process, criminal and tax legislation, and the judicial practice, the article studies the issues of preliminary investigation of the criminal tax cases involving compulsory medical measures in the course of the proceedings. Special attention is paid to the controversial issues regarding the termination of a criminal case for absence of elements of crime. The authors come to the conclusion that the fundamental legal acts, covering the issue of the status of certain categories of citizens, including those suffering from mental diseases, are aimed to protect the rights of the latter.