+ 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.

 

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

authors: Alexander Minin, Mariia Kozlenko, Antonina Gorodetska

14 May, 2019 Exclusive

On April 24, 2019, the Law of Ukraine "On Amendments to Certain Legislative Acts of Ukraine on the Simplification of Pretrial Investigation of Certain Categories of Criminal Offences" No. 2617-VIII as of on November 22, 2018 (hereinafter referred to as Law No. 2617-VIII) was officially promulgated1.

The name of the Law does not always disclose the changesthat have been made and its possible influence. In particular, such changes may be the increase in criminal liability for tax evasion, unified social tax, and a set of criminal offenses.

So, that entails not just about some kind of technical "simplification", as it was indicated in the title, but also about other important changes. Some of them, which we consider most important for taxpayers and for cases of so-called "white-collar crime", are discussed further.

1. ...

 

Full text is open only for the subscribers.

Views 793

SIMILAR POSTS

Decriminalization of tax evasions on amount < UAH 2 881 500
Retroactivity of the effective version of Article 212 of the Criminal Code
11 October, 2019    1001

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    3775

Statistics of criminal proceedings under Art. 212 of the Criminal Code of Ukraine for the first half of 2019 31 July, 2019    1004

Thresholds of criminal liability for Unified Social Tax evasion (under Art. 212-1 of the Criminal Code of Ukraine) in 2019 17 July, 2019    988

How to Distinguish between Disputable Tax Matters and Criminal Tax Evasion 26 March, 2019    927

Criminal proceedings on tax evasion in 2018 – what was year-end closing? 26 March, 2019    1007

The importance of being consistent 01 March, 2019    697

Thresholds of criminal liability under Art. 212 of the Criminal Code of Ukraine in 2019 09 January, 2019    59018

Should we trust the verdicts and other decisions in criminal proceedings under Art. 205 of the CC of Ukraine? 12 December, 2018    1223

On the issue of possible tactics and updating approaches to court proceedings regarding «sham transactions» 30 November, 2018    1058

Statistics on criminal proceedings regarding Art. 212 of the Criminal Code of Ukraine within 9 months of 2018 30 October, 2018    1573

Cassation Administrative Court is applying to the Grand Chamber: urgent questions and results 26 September, 2018    1876

Comment