The decision of the High Specialized Court on the exemption from liability under part 4 Article 212 of the Criminal Code of Ukraine
For your attention the decision as of February 14, 2013 in case № 5-233 км 13, by which the Supreme Specialized Court for Civil and Criminal cases confirmed that for the purposes of exemption from criminal liability under part 4 Article 212 of the Criminal Code of Ukraine, the taxes and fines can be paid by both individuals and legal entities-taxpayers. If the payment is made from legal entity-taxpayer’s accounts, individual, who have committed acts, should facilitate the payment by actions within their authority.
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