2008 年 12 月 25 日第 273 号《联邦反腐法》第 14 条第 2 款载有一项条款，规定 对实施腐败犯罪的法人的起诉不会免除法人因同样罪行而受到起诉的责任。出 于同样原因，因腐败指控而对法人进行的刑事或其他起诉不会免除法人因同样 犯罪而应承担的责任。 俄罗斯联邦当局明确指出，《行政违法法规》未对实施行政处罚的限制做出任 何规定：在适当考虑可能对这些人所承担的责任范围产生某种影响的减轻、加重或其他情节的情况下，法官有权在相应条款规定的限度内对法人实施任何处罚，包括最高处罚。 开展审查的专家们注意到《刑法》中关于根据所涉犯罪的不同按照所实施处罚 的性质延长限制期限的有关条款。他们认为，所规定的期限足以符合司法要 求。 他们还认为对法人实施的处罚普遍有效和适当，并且能够产生威慑效应。专家 们特别注意到国内立法在有关贿赂和商业贿赂的犯罪方面采用的成功实践，其 中罚款金额是腐败或贿赂所涉金额的倍数。专家们认为，应该根据《刑法》第 30 条之规定，考虑刑事处罚是否恰当的问题，按照该项条款之规定，只有筹划 严重或极其严重犯罪的人才应承担刑事责任。
Article 14, paragraph 2, of the Federal Anti-corruption Act No. 273 of 25 December 2008 contains a provision stating that the prosecution of a legal person for a corruption offence does not exempt a moral person from liability to prosecution for the same offence. By the same token, the criminal or other prosecution of a moral person on a charge of corruption does not exempt a legal person from liability for the same offence. The Russian authorities made it clear that the Code of Administrative Offences does not provide for any limit on the imposition of an administrative penalty: a judge is entitled to impose on a legal or moral person any penalty within the limits set out in the corresponding article, including the maximum penalty, with due regard for mitigating, aggravating or other circumstances that may have a bearing on the extent of liability of each of these persons. The experts conducting the review took into account the provisions of the Criminal Code under which a limitation period is extended in accordance with the nature of the punishment imposed, depending on the offence in question. They judged the periods laid down to be sufficient to serve the interests of justice. They also considered the penalties imposed on moral or legal persons to be generally effective and proportionate and to exercise a deterrent effect. The experts particularly noted the successful practice adopted in national legislation on offences relating to bribery and commercial bribery, where the amount of a fine is a multiple of the amount involved in the corruption or bribe. The experts considered that consideration should be given to the question of whether criminal sanctions were proportionate, in view of the provisions of article 30 of the Criminal Code, under which a person is criminally liable for the preparation only of serious or very serious offences.