Determining the Value of Stolen Property: Problems of Law Enforcement

 The article is devoted to the analysis of the correctness and validity of determining the value of stolen property in shops and other retail enterprises in theory and law enforcement practice. The author notes that one of the currently existing theoretical and practical problems is the presence in forensic investigative practice of uncertainty in determining the actual value of stolen goods during thefts committed in stores and other retail enterprises.

The purpose of the study was to analyze the emerging judicial practice, identify problems existing in theory and law enforcement practice, and propose ways to solve the identified problems.

When writing the article, methods such as analysis, synthesis, and generalization were used.

The author analyzed the arguments for and against the inclusion of value added tax in the value of the stolen, the position of the Judicial Board for Criminal Cases of the Supreme Court of the Russian Federation on this issue is given.

Based on the analysis, the author concluded that the existing uncertainty in determining the actual value of stolen goods leads to instability of judicial practice and the cancellation of judicial decisions of lower courts. Currently, it is necessary to unify judicial practice regarding the actual value of stolen goods in stores and other retail enterprises.

The article indicates the need for the Plenum of the Supreme Court of the Russian Federation to provide a specific explanation regarding the determination of the actual value of stolen goods in stores and other retail enterprises, in particular, regarding the need to include value added tax in the value of stolen goods.