Tax dispute vs. crime
The aim of the project:
To draw attention of the society to the criminal prosecutions of the tax payers on the mass scale as to the most harmful factor for the economy.
The project “Tax dispute of crime?” is the pursuit of the project “NO to 212 of the Criminal Code as a way of business pressure“.
Within the framework of the project we are actively working towards termination of pressure on taxpayers in the form of transferring of each tax audit act on material sum into criminal proceeding. Besides publications, articles, participation in forums, we repeatedly referred to respective state authorities aiming to highlight the range of problems and to offer solutions.
It is seemed that our efforts are becoming to bring some results. In particular, the Methodic Recommendations1 have recently been cancelled. They envisaged submission of audit materials with additional tax payments on material sum to Financial Investigation Departments of respective tax authorities almost after tax notification-decisions had been made. Currently, this procedure is shifted to the end of the stage of administrative appeal. More information on this issue you may find in the material:
- newsletter “Regarding the changes of the moment of the initiation of criminal proceedings upon the results of tax audits with material amount of tax assessed”.
Further development in this strategic orientation can be found in the following publication:
- newsletter “Transformation of tax disputes on material amounts into criminal proceedings is a painful problem for taxpayers (updated)”.
Other materials to the project:
- publication “Tax dispute of crime?”;
- article of Alexander Minin and Alexander Shemiatkin “Additionally assessed tax liabilities – what is it: a criminal offence or an economic dispute?”. – May 1, 2012;
- article of Alexander Shemiatkin “A Mistake in Tax Declaration”. – May 21, 2012;
- article “The tax dispute for material amount is lost – this is not yet a tax evasion! Our attorneys’ at law practice”;
- presentation of Alexander Shemiatkin on the Second Judicial forum of Ukrainian Bar Association (available in Ukrainian);
- presentation of Alexander Shemiatkin on the First In-House Counsel Forum of ‘Yuridicheskaya Praktika’ (available in Ukrainian);
- presentation of Alexander Shemiatkin on the VII International Conference ‘Tax Disputes: Experience of Russia and Other Countries’(Moscow) (available in Russian);
- newsletter “Peculiarities of the exemption from criminal liability under Part 4 of Article 212 of the Criminal Code of Ukraine, according to the New Code of the Criminal Procedure of Ukraine: improvement of legislation on criminal proceedings through implementation of the definition of “brining to criminal liability” or “improvement” for “unconscious elements who are resisting to the bitter end””. – October 31, 2012;
- newsletter “Criminal responsibility for tax evasion (Article 212 of the Criminal Code of Ukraine) – some aspects and amendments related to the new Criminal Procedural Code of Ukraine coming into force and respective amendments to the Tax Code of Ukraine”. – December 26, 2012;
- article of Oleksii Spivak and Vasyl Cherednichenko “Criminal proceeding on the basis of plea bargaining under the new Code of Criminal Procedure of Ukraine. The first experience in court cases on white collar crimes”. – March 6, 2013;
- commentary of Alexander Minin “Closely watched: simplified institution of prosecution” for publication “Kontrakty.ua”. – April 1, 2013;
- newsletter “Never give up! Or can you go on struggling with assessed tax liabilities after criminal proceedings’ closure under part 4 Article 212 of the Criminal Code of Ukraine?”. – May 29, 2013.
- article of Alexander Shemiatkin and Vasyl Cherednichenko “Two-faced status: Investigating authorities practically may initiate the prosecution of the witness without changing his status to the status of the suspect”. – June 18, 2013;
- article of Alexander Minin “The combination of the two practices. The realities of transition from tax to criminal law”. – August 5, 2014;
- article of Alexander Shemiatkin and Oleksii Spivak “Where one is capable of doing, another is not allowed: selectivity of the data entry into the Unified Register of the Prejudicial Inquiry”. – August 20, 2013;
- newsletter “Prohibition to deliver a notification on suspicion of tax evasion before final resolution of tax dispute: why does it not work in practice and what should one do with it?”. – December 24, 2013;
- newsletter “Criminal liability for tax evasion (Article 212 of the Criminal Code of Ukraine) – marginal amounts for 2014 underpaid which may give rise to criminal liability”. – January 22, 2014;
- article of Oleksii Spivak “Criminal liability after a tax audit and the new Criminal Procedural Code of Ukraine”. – February, 2014;
- newsletter “Statistical data on the number of verdicts of non-guilty, which were admitted by Ukrainian courts in 2013”. – February 14, 2014;
- newsletter “Statistics on investigation of criminal proceedings under Article 212 of the Criminal Code of Ukraine within the period of the year 2013 or “tax racket in order of the new Criminal Procedural Code of Ukraine”. – March 6, 2014.
1Methodical recommendations on Order of interaction between subdivisions of STS authority of Ukraine in the organization, implementation and realization of the checking materials of tax payers approved by Order № 948 from 31.10.2012 of STS of Ukraine.