Projects and publications

The aim of the project: to reform еру outdated corporate profit tax in terms of the economy fall and unprofitability of enterprises in Ukraine.

Each company used to deal with control authorities in its business activity: fiscal, labour, firefighting services, environmental, architectural and engineering inspection… And each company has several vivid stories on illegal actions of inspectors and necessity to adjudicate the rights in court. Such stories are told nearly in a similar way: audit, illegal documents of disposition, collecting of evidence, claim, numerous court sessions, legal fees (with little chance to be refunded by the court), winning, appeal claim, winning, cassation claim, another winning… And it seems that it is over, end of the story, but no – new audit is getting started and everything starts again circle-wise. So what should be done if the situation with subsequent won court does not change?

Fact in question in administrative legal proceedings

The aim of the project: development of the export potential of Ukraine by supporting of the publication «Exporting is easy» aimed at informing Ukrainian small and medium businesses about peculiarities of commerce with other countries.

“Sick and tired” of criminal cases on disputes with tax authorities? Had enough of non-recognition of tax credit due to verdicts on contractors? What shall be done then?
One can wait for the changes inside the country and hope that sooner or later this sphere will also be property regulated and the case will be dismissed. But how long one shall wait?

Introduction of tax changes is never-ending state of tax system of Ukraine. It is not an opinion, but commonly known fact. Adoption of the Tax Code was not just a reform, but another "amendment" of tax legislation followed by permanent changes to the Code.

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."

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 aim of the project:

to reach the unity in understanding that “the nature of functioning of judicial authority consists that in such functioning the logic of power substitutes for power of logic” (Boštjan Zupančič)

The aim of the project: to deprive the state authorities of the opportunity to use Article 212 of the Criminal Code as a mechanism of pressure on business.