+ Word must be in search result. - Words must not be in search result. * Word start/end on characters before/after symbol. ""Words in quotes will be searched as phrase.

 

Decriminalization of tax evasions on amount < UAH 2 881 500
Retroactivity of the effective version of Article 212 of the Criminal Code

author: Antonina Gorodetska

11 October, 2019 Exclusive

As known, the provisions of the Law of Ukraine On Amendments to the Criminal Code of Ukraine and the Criminal Procedure Code of Ukraine on Reducing Pressure on Business as of September 18, 2019 No. 101-IX (hereinafter – the Law No. 101-IX) came into force on September 25, 2019.

Within the public and among lawyers, the Law No. 101-IX is better known as the "Law on Decriminalization of Sham Business" considering that according to its provisions Article 205 “Sham Business” was excluded from the Criminal Code of Ukraine (hereinafter - the Criminal Code).

However, the actual decriminalization of part 1 of Article 212 of the Criminal Code in the version effective until September 25, 2019 was unreasonably left unattended. In particular, according to the previous version of Article 212 of the Criminal Code the following thresholds for criminal liability were set forth:

That is, the “starting point” for bringing a person to liability for tax evasion in 2019 was non-receipt by the budget of taxes in amount of UAH 960,500.

Meanwhile, Article 212 of the Criminal Code was amended by the Law No. 101-IX, and the following thresholds for criminal liability are set as of today:

That is, as of today ...

 

Full text is open only for the subscribers.

Views 1821

SIMILAR POSTS

“Day D”: Draft Law No. 1210 has been adopted in the second reading and as a whole 17 January, 2020    75

Thresholds of criminal liability under Art. 212 of the Criminal Code of Ukraine starting from January 01, 2020 14 January, 2020    251

KM Partners together with business counter “draconian” penalties for late registration of tax invoices 13 January, 2020    209

Updating! False start. Increased liability on tax evasion
and some other crimes,
and
some other important changes of the Law on Amendments on Simplifying the Pre-Trial Investigation of Certain Categories of Criminal Offences
20 December, 2019    1177

Decriminalization of “sham business activity”: what`s on practice? 02 December, 2019    488

Role of the ECHR in tax disputes in Ukraine 06 November, 2019    473

Decriminalization of Art. 205 of the Criminal Code of Ukraine and changes to Art. 212 of the Criminal Code of Ukraine – increasing of taxes non-payment thresholds that may lead to criminal prosecution
What are the practical implications for current cases?
26 September, 2019    6694

Testing the provisions of law for inconsistency with Constitution: is it worth waiting for a final «lose» in a case and file a constitutional complaint or other options still available here? 30 August, 2019    786

Tax dispute: what else to be guided by besides the Tax Code? 28 August, 2019    960

Statistics of criminal proceedings under Art. 212 of the Criminal Code of Ukraine for the first half of 2019 31 July, 2019    1455

Thresholds of criminal liability for Unified Social Tax evasion (under Art. 212-1 of the Criminal Code of Ukraine) in 2019 17 July, 2019    1576

Internal accounting of tax authorities vs primary documents of the taxpayer: the position of the Supreme Court 28 May, 2019    782

Comment