What is to be done with “ghosts” (or if the financial investigations department as a part of the tax authority is addressing you now)
The "ghost" is haunting Ukraine: the "ghost" of Tax militia. It seems, that all have agreed, that the framework for activity of tax militia has ceased to be in force from 01.01.2017, and according to the law there are no other units with investigative functions within the tax authorities.
However, in practice even now we see the actions within the criminal proceedings, which are carried out by investigation units within the tax authorities. For example, the application from such authorities to the enterprises with the reference to Art. 93 of Criminal procedure Code of Ukraine, the application to the courts with the petitions for temporal access to the documents of the enterprises within the criminal proceedings, and, in fact, delivering the decisions on granting such access, etc.
What are the consequences of such actions, how to deal with it and whether can it be counteracted? We examine these issues in this information letter.
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Is ATO over?
Or “I’ve brought you a package… But I will not give it to you”
YOU ARE BIRDS OF A FEATHER
Every one is free
The right for renewal of terms for appeal vs. res judicata principle
The Supreme Court ordered the first «exemplary» decision in the taxes cases
Updating! The case for “forming a single law enforcement practice” regarding the assessment of the verdict under Art. 205 of the Criminal Code in relation to the director of the counteragent was transferred for consideration of the Grand Chamber of the Supreme Court