Closing criminal proceedings for tax evasion: How can individuals who suffer from procedural pressure and, in fact, the existence of such proceedings fight for this?
Criminal proceedings for tax evasion are initiated relatively easily and pose significant risks to businesses, particularly affecting their reputation and commercial activities. Even in the absence of a formal notice of suspicion of committing a criminal offense under Article 212 of the Criminal Code of Ukraine, the conduct of procedural actions (such as interrogations and temporary access to items and documents) effectively confers on a person the status of a participant in the proceedings, along with the corresponding rights of defense.
Such cases are typically “personalized” in nature and, from the outset, are directed at specific officials (for example, a director or an accountant). The application of measures to secure the proceedings indicates reasonable suspicion, which may imply the emergence of a de facto status of suspect even without the formal service of a notice of suspicion. ...
Full text is open only for the subscribers.
SIMILAR POSTS
Criminal proceedings for tax evasion based on an analytical research / with an analytical research as evidence in the case 
800
Thresholds of criminal liability under Article 212 of the Criminal Code of Ukraine in 2026
6321
Four years of unlawful pressure – over: KM Partners puts an end to the groundless criminal case
646
Thresholds of criminal liability under Article 212 of the Criminal Code of Ukraine in 2025
17762
“Endless” terms of investigation in criminal proceedings. Negative consequences and burdens: is there anything that can be done?
13347
Thresholds of criminal liability under Article 212 of the Criminal Code of Ukraine in 2024
12987
Thresholds of criminal liability under Art. 212 of the Criminal Code of Ukraine starting from January 01, 2018
67247
The prosecutor’s office has lost powers of pre-trial investigation of crimes prosecuted by the State Bureau of Investigations
15402
Criminal liability for rulemaking, which leads to decrease in tax revenues
4459
Criminal proceedings for tax evasion in the first half of 2017: “ghost” of tax police and “efficiency” of the court
4565
Verdicts in criminal proceedings for tax evasion in the first half of 2017
4455
Pre-investigation on the tax evasion (Art. 212 of the Criminal Code of Ukraine): is it now only about the deputies and the authorities?
12126
Leave a comment