Is the practice of the Supreme Court formed if there is Art. 205 of the Criminal Code concerning the contractor?
The position on Art. 205 of the Criminal Code concerning the contractor remains one of the “key” issues in the practice of the new Supreme Court, because as the practice shows, the consistent approach on this issue has not been achieved yet. At the same time, the ambiguity of views regarding this issue currently is clearly not in favor of taxpayers in good faith.
So, what is the real approach of the Supreme Court to the consequences of Art.205 of the Criminal Code concerning the contractor? To say in the words of classics: “Statistics knows everything”1. Therefore, we offer an overview of the court practice of Supreme Court on Art. 205 of the Criminal Code concerning the contractor during the first 8 months of its work:
Notes:
1Ilf I., Petrov E. The Twelve Chairs
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An attempt to cancel “amendments of Lozovyi”– business, stand by!
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Terms of pre-trial investigation [in ALL criminal proceedings, where no one was notified of suspicion], are terminated until the end of martial law. But what if to get a new angle on?
1095
Criminal proceedings regarding tax evasion: what has changed during the work of the Bureau of Economic Security of Ukraine?
997
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1474
Tax police performance before liquidation.
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1070
The Supreme Court has finally “heard” the arguments of taxpayers regarding the issue of establishing the “reality” of business transactions (and not only about that)
5598
Statistics of criminal proceedings for tax evasion for the first quarter of 2021
1998
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