Decriminalization of tax evasions on amount < UAH 2 881 500
Retroactivity of the effective version of Article 212 of the Criminal Code
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 ...
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Updating! False start. Increased liability on tax evasion
and some other crimes,
some other important changes of the Law on Amendments on Simplifying the Pre-Trial Investigation of Certain Categories of Criminal Offences
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Role of the ECHR in tax disputes in Ukraine
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?
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Tax dispute: what else to be guided by besides the Tax Code?