Decriminalization of tax evasions on amount < UAH 2 881 500
Retroactivity of the effective version of Article 212 of the Criminal Code
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?
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?
Tax dispute: what else to be guided by besides the Tax Code?
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
Supreme Court on terms of claim submission to the court on issues, related to taxes:
(1) The “Tax” Chamber of the Cassation Administrative Court confirmed the right to apply to the court regarding fine recovery for untimely VAT reimbursement within a 1095-days limitation period
(2) The Unified Chamber of the Cassation Administrative Court confirmed the right to appeal in court of the legal act within whole period of its effect (duration of a statute)
How to Distinguish between Disputable Tax Matters and Criminal Tax Evasion