Criminal proceedings for tax evasion based on an analytical research / with an analytical research as evidence in the case
There is a concerning trend of initiating criminal proceedings based on internal documents that are not envisaged by criminal procedural law, such as analytical products prepared by the Bureau of Economic Security of Ukraine.
The Supreme Court’s case law has confirmed that analytical studies cannot serve as a procedural source of evidence in criminal proceedings.
To assess whether the initiation of criminal proceedings based on an analytical report is justified, it is necessary to determine whether the relevant issues can be verified and resolved through the ordinary procedures provided for by the Tax Code of Ukraine, in particular, by the authority designated under the Tax Code as the competent controlling body for such matters.
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