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
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.
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Statistics of criminal proceedings on taxes for 2019
Decriminalization of “sham business activity”: what`s on practice?
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?
How to Distinguish between Disputable Tax Matters and Criminal Tax Evasion
Criminal proceedings on tax evasion in 2018 – what was year-end closing?
The importance of being consistent
Thresholds of criminal liability under Art. 212 of the Criminal Code of Ukraine in 2019