All received reports of suspicions of a person committing a crime are checked. If according to its results the data are not confirmed, a decision is issued in which the applicant is refused to initiate proceedings. Along with this, the law prescribes to consider the issue of the start of proceedings on a knowingly false denunciation. 
Urgency of the problem
As an analysis of the adopted decisions shows, which refuse to initiate proceedings on data that were not confirmed, but contained specific information about the persons involved in the illegal actions, investigators and interrogators are usually limited to the fact that they state a lack of intent on the part of the applicant. However, it is only one of the mandatory signs characterizing a deliberately false denunciation. The Criminal Code of the Russian Federation makes it a separate composition, endowing with all the elements of a criminal act. Consider them.
Objective part
Mandatory features are distinguished in it. First of all, this is an object, which is obviously aimed at a false denunciation. The Criminal Code of the Russian Federation as it determines the procedure for consideration and resolution of allegations of unlawful acts established by law. In the composition there is also an additional object. They are the rights and interests of persons in respect of which there has been a knowingly false denunciation. The Criminal Code defines the composition of the act as formal.
When is an act deemed completed?
There are two points of view on this. According to some lawyers, a deliberately false denunciation is considered completed from the moment the application is received by the authorities conducting the investigation. Direct acquaintance with content that does not correspond to reality occurs already outside the composition. A different opinion seems preferable. In accordance with it, a deliberately false denunciation is considered to be completed from the moment of direct familiarization of the official with inaccurate information. Nevertheless, there is no need for compulsory initiation of proceedings on the basis of an application that does not correspond to reality, the adoption of other procedural measures, or an audit. 
Recognition conditions
A deliberately false denunciation of a crime may already apply both to completed actions and to those preparing. Moreover, in the latter case, criminal liability is provided only when the preparatory measures themselves are directly recognized as punishable. Not always knowingly false denunciation is an unlawful accusation of a particular subject. It may refer to citizens (or one person) who allegedly committed unlawful acts (surnames, omens, etc.) or simply mention the fact of an allegedly occurring event. Knowingly false denunciation may take the form of such active actions as a written or oral statement. In this case, the composition consists of actions involving the subsequent unlawful bringing of a certain subject to responsibility, as well as misleading police officers on the declared fact. In the first case, of course, there is a higher level of social danger. 
Destination
A deliberately false denunciation of a crime is sent to a structure that is authorized to make decisions on the commencement of proceedings. It is the body of the investigation or inquiry. The prosecutor's office can also act as an addressee, despite the fact that under Federal Law No. 87, independent resolution of allegations of wrongful acts is no longer within their competence. According to Art. 15 of the Code of Criminal Procedure, the court is not considered a body whose powers include criminal prosecution.However, a magistrate's court can act as an addressee, since according to the materials of a private prosecution cited in part 2 of art. 20 of the CPC, allegations of unlawful acts are taken directly in it. The opinion that information can be sent to other state bodies, including supervisory authorities, which are authorized to transmit information about prepared, carried out, or committed illegal actions to officials whose competence includes carrying out the relevant procedural measures, is considered controversial. 
Important point
When a person’s application is forwarded to an authorized body pre-investigation check, it, within the meaning of the provisions of Article 140 of the Code of Criminal Procedure, cannot in itself act as a reason to initiate proceedings. This is due to the fact that it should be considered as a message about an impending or committed illegal act received from other sources. This rule also applies to allegations of misconduct circulated in the media. A deliberately false denunciation is a message of information that can directly initiate the verification process, act as a reason to initiate production.
Information Inaccuracy
This feature is mandatory in the composition. There is an opinion that the discrepancy between the message of reality may relate not only to the fact of an illegal act or may be associated with the accusation of the subject in actions that he did not carry out, but also with the statement that there was a more serious crime than the law enforcement authorities know. However, this point of view is doubtful, since this issue relates to the legal assessment of events. Along with this, the composition is not formed with incorrect legal qualifications. A deliberately false denunciation (Article 306) does not apply to false statements, including to the law enforcement authorities, about administrative misconduct, facts of immoral acts and other offenses. 
Nature of treatment
A person sending a statement about alleged inaction or actions that have taken place may not raise the issue of mandatory initiation of proceedings. A citizen can only ask for a legal assessment of the behavior. In such cases, there is insufficient evidence to consider the statement as knowingly false. First of all, it cannot be concluded that the subject certainly seeks to initiate the beginning of production. Secondly, such statements do not correspond in content to the report of an illegal act as a ground for initiating proceedings. In this case, it is advisable to refer to paragraph 33 of the Instructions governing the procedure for receiving, registering and verifying information on unlawful acts in the IC system at the prosecutor's office. In accordance with the provisions of the paragraph, appeals expressing disagreement with decisions made by judges, heads of investigative units, prosecutors and, in connection with this, the question arises of holding these entities accountable by expressing an assumption about their probable commission of official crimes, in the absence of specific data on illegal actions / omissions do not require verification under Art. 144, 145 Code of Criminal Procedure. It follows from this that not every statement, even if it is named as information about unlawful acts, is recognized as such in essence. 
Disclaimer of Liability
The question remains whether the preliminary notification of the person of the consequences under art. 2 acts as a mandatory criterion for initiating proceedings for knowingly false denunciation. 306. In the opinion of many experts, in the absence of such a warning, the entity cannot be held accountable. This is due to the fact that the notification procedure is expressly provided for in the law. In many cases, this is precisely the reason for the refusal to start proceedings on statements of acts that have not been confirmed. However, in the analysis of Art.144 of the Code of Criminal Procedure, we can conclude that the procedure for warning of liability for knowingly false denunciation applies only to cases when an oral statement about illegal acts is taken from a citizen with the execution of the relevant protocol.
At the same time, other appeals containing false information may be made in writing, sent by mail or transmitted in person. The above provisions of the Code cannot abolish the criminal law principle, according to which ignorance of the law does not exempt from liability. It is also believed that Art. 306 covers anonymous denunciations. However, in paragraph 7 of Art. 141 a requirement was established that such statements could not be a reason for initiating proceedings. 
Staging
A certain difficulty for employees of authorized units arises in situations related to the imitation of alleged crimes. This may also be followed by the initiation of production. At the same time, the false message of the subject who staged the event may be absent. This is possible when the investigator or the interrogator themselves found signs of a simulated act. In legal publications it is noted that this kind of action does not actually fall within the scope of Art. 306. In this regard, suggestions have been received from lawyers to amend the legislation accordingly.
Obviously false denunciation: a cheat sheet on the subjective side
The composition under consideration assumes the presence of exclusively direct intent. This is confirmed by judicial practice. For example, in one of the decisions of the SC on criminal offenses of the Armed Forces it was emphasized that the subject could be held accountable under Art. 306, if he knowingly knew that the person in respect of whom he requests to institute proceedings is innocent. This act, therefore, will be considered criminally punishable if the inaccuracy of the information is known in advance to the citizen who transmits it. If the presence of such intent is not traced on the basis of the case, then the corpus delicti will be absent.
