Natural human rights are investigated, recognized and formalized at the international and national levels, including Ukraine.
However, even formalization in the Constitution does not mean their actual observance and protection. Violation of the natural human rights raises a question: is it possible to protect natural human rights effectively without violating the law? The method of judicial protection is not taken into consideration, because the objective existence of the effective judicial protection excludes itself the necessity to use the alternative methods of protection.
We bring to your attention publication "Tax dispute vs. crime", prepared by our experts, which describes possible risks of bringing to responsibility official of the taxpayers. In particular, the publication analyzes key elements of offenses that may be classified as "tax evasion" under Article 212 of the Criminal Code of Ukraine and other alternative qualifications as well as describes main stages of criminal proceedings under a new Criminal Procedure Law.
Why do we go to the court?
What does the plaintiff expect from the court decision?
What can afford the tax service and judge when the decision is "in the interests of the budget?"
Is there possible a real motivated court decision?
The answers for these and other questions are provided in brochure "Problems of motivation of court decisions in tax disputes", which was prepared by experts of "KM Partners."