{"id":173,"date":"2015-10-08T14:47:43","date_gmt":"2015-10-08T12:47:43","guid":{"rendered":"https:\/\/kmp.ua\/?p=173"},"modified":"2017-06-14T10:17:51","modified_gmt":"2017-06-14T08:17:51","slug":"letter-of-higher-specialized-court-of-ukraine","status":"publish","type":"post","link":"https:\/\/kmp.ua\/en\/documents\/court-decisions\/letter-of-higher-specialized-court-of-ukraine\/","title":{"rendered":"Letter of the High Specialized Court of Ukraine for Civil and Criminal Cases: rules of qualification of official forgery which is the scheme of tax evasion"},"content":{"rendered":"<p>We bring to your attention Letter of the High Specialized Court of Ukraine for Civil and Criminal Cases as of February 12, 2013 No. 223-286\/0\/4-13 regarding courts practice of certain norms of substantive law on treatment of tax evasion which was committed by means of forgery and necessity to follow the position of the Supreme Court of Ukraine, formulated in its <span style=\"color: #b40637;\"><a href=\"https:\/\/reyestr.court.gov.ua\/Review\/21355250\" target=\"_blank\"><span style=\"color: #b40637;\">Resolution as of December 19, 2011<\/span><\/a><\/span>.<\/p>\n<p><a href=\"\/images\/publications\/propraktukyZastosuvan.pdf\" class=\"mtli_attachment mtli_pdf\" target=\"_blank\"><span style=\"margin: 0px; padding: 0px; border: 0px; color: #b40637;\"><span style=\"margin: 0px; padding: 0px; border: 0px;\">Download pdf-file of the Resolution in Ukrainian (1,22 Mb)<\/span><\/span><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<h4 style=\"text-align: justify;\"><span style=\"font-size: 12.16px; line-height: 15.808px;\">Letter of the High Specialized Court of Ukraine for Civil and Criminal Cases: rules of treatment of official forgery which is the scheme of tax evasion<\/span><\/h4>\n<p><span style=\"font-size: 12.16px; line-height: 15.808px;\">&nbsp;<\/span><\/p>\n<p style=\"text-align: right;\"><span style=\"color: #808080;\"><em><span style=\"font-size: 12.16px; line-height: 15.808px;\">October 8, 2015<\/span><\/em><\/span><\/p>\n<p><span style=\"font-size: 12.16px; line-height: 15.808px;\">&nbsp;<\/span><\/p>\n<p>We bring to your attention Letter of the High Specialized Court of Ukraine for Civil and Criminal Cases as of February 12, 2013 No. 223-286\/0\/4-13 regarding courts practice of certain norms of substantive law on treatment of tax evasion which was committed by means of forgery and necessity to follow the position of the Supreme Court of Ukraine, formulated in its <span style=\"color: #b40637;\"><a href=\"http:\/\/www.reyestr.court.gov.ua\/Review\/21355250\" target=\"_blank\"><span style=\"color: #b40637;\">Resolution as of December 19, 2011<\/span><\/a><\/span>.<\/p>\n<p>&nbsp;<\/p>\n<p><a href=\"images\/publications\/propraktukyZastosuvan.pdf\" target=\"_blank\"><span style=\"margin: 0px; padding: 0px; border: 0px; color: #b40637;\"><span style=\"margin: 0px; padding: 0px; border: 0px;\"><img decoding=\"async\" src=\"images\/files\/znachok-pdfa.gif\" alt=\"http:\/\/www.km-partners.com\/images\/files\/znachok-pdfa.gif\" style=\"margin: 0px; padding: 0px; border-style: none; border-width: initial; color: #222222;\" \/><\/span><\/span><span style=\"margin: 0px; padding: 0px; border: 0px; color: #b40637;\"><span style=\"margin: 0px; padding: 0px; border: 0px;\">&nbsp;Download pdf-file of the Resolution in Ukrainian (1,22 Mb)<\/span><\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[52],"tags":[],"class_list":["post-173","post","type-post","status-publish","format-standard","hentry","category-court-decisions"],"_links":{"self":[{"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/posts\/173"}],"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\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/comments?post=173"}],"version-history":[{"count":1,"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/posts\/173\/revisions"}],"predecessor-version":[{"id":3983,"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/posts\/173\/revisions\/3983"}],"wp:attachment":[{"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/media?parent=173"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/categories?post=173"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/tags?post=173"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}