{"id":10966,"date":"2018-08-21T14:16:17","date_gmt":"2018-08-21T12:16:17","guid":{"rendered":"https:\/\/kmp.ua\/?p=10966"},"modified":"2022-08-31T17:28:07","modified_gmt":"2022-08-31T15:28:07","slug":"is-the-practice-of-the-supreme-court-formed-if-there-is-art-205-of-the-criminal-code-concerning-the-contractor","status":"publish","type":"post","link":"https:\/\/kmp.ua\/en\/analytics\/court-practice\/is-the-practice-of-the-supreme-court-formed-if-there-is-art-205-of-the-criminal-code-concerning-the-contractor\/","title":{"rendered":"Is the practice of the Supreme Court formed if there is Art. 205 of the Criminal Code concerning the contractor?"},"content":{"rendered":"<p>The position on Art. 205 of the Criminal Code concerning the contractor remains one of the \u201ckey\u201d issues in the practice of the new Supreme Court, because as the practice shows, the consistent approach on this issue has not been achieved yet. At the same time, the ambiguity of views regarding this issue currently is clearly not in favor of taxpayers in good faith.<\/p>\n<p>So, what is the\u00a0real approach of the Supreme Court to the consequences of Art.205 of the Criminal Code concerning the contractor? To say in the words of classics: \u201cStatistics knows everything\u201d<sup><a href=\"#_ftn1\" name=\"_ftnref1\">1<\/a><\/sup>. Therefore, we offer an overview of the\u00a0court practice of Supreme Court on Art. 205 of the Criminal Code concerning the contractor during the first 8 months of its work:<\/p>\n<ul>\n<li><a href=\"https:\/\/kmp.ua\/wp-content\/uploads\/2018\/09\/Presentation-on-Art.205_en.pdf\" class=\"mtli_attachment mtli_pdf\" target=\"_blank\" rel=\"noopener\">Practice review<\/a>;<\/li>\n<li><a href=\"https:\/\/kmp.ua\/documents\/court-decisions\/judgments-of-the-supreme-court-in-tax-disputes-under-art-205-of-the-criminal-code-of-ukraine\/\" target=\"_blank\" rel=\"noopener\">Annex<\/a>.<\/li>\n<\/ul>\n<p><em>Notes:<\/em><\/p>\n<p><em><sup><a href=\"#_ftnref1\" name=\"_ftn1\">1<\/a><\/sup>Ilf I., Petrov E. The Twelve Chairs<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The position on Art. 205 of the Criminal Code concerning the contractor remains one of the \u201ckey\u201d issues in the practice of the new Supreme Court, because as the practice shows, the consistent approach on this issue has not been achieved yet. At the same time, the ambiguity of views regarding this issue currently is [&hellip;]<\/p>\n","protected":false},"author":280,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[17],"tags":[176,84],"class_list":["post-10966","post","type-post","status-publish","format-standard","hentry","category-court-practice","tag-fiktivne-pidpriyemnitstvo","tag-kryminalni-provadzhennya"],"_links":{"self":[{"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/posts\/10966"}],"collection":[{"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/users\/280"}],"replies":[{"embeddable":true,"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/comments?post=10966"}],"version-history":[{"count":9,"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/posts\/10966\/revisions"}],"predecessor-version":[{"id":21940,"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/posts\/10966\/revisions\/21940"}],"wp:attachment":[{"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/media?parent=10966"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/categories?post=10966"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/tags?post=10966"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}