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:
1Ilf I., Petrov E. The Twelve Chairs
Thresholds of criminal liability under Art. 212 of the Criminal Code of Ukraine in 2019
Criminal proceedings on tax evasion: summary statistics for 2017