Lawyer under Art. 212 of the Criminal Code of Ukraine

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Ланткевич Кирило

Lawyer

Ukraine / Dnepropetrovsk region

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Publication date: 23.08.2024

I am studying in the third year of the State University of Economics and Technology.I specialize in contractual, economic and corporate law, in particular, I provide consultations and write articles.

Tax evasion is a criminal offense in Ukraine and is regulated by Article 212 of the Criminal Code of Ukraine (CPC of Ukraine). This offense has specific features that determine its material composition, liability and sanctions.

Composition of a criminal offence:

• Publicly Dangerous Action: Evading the payment of taxes and fees (mandatory payments) is the main action that is considered criminal. This act can be committed in various ways, such as: failure to submit documents (tax declarations, calculations, accounting reports and balance sheets that must be submitted to budgets or state trust funds), concealment of objects of taxation, which may include failure to indicate sources of income or assets, submission of false information, namely documents confirming the right to a tax credit or social benefit and understatement of tax amounts.
   
• Publicly Dangerous Consequences: Publicly dangerous consequences occur when, due to evasion of taxes and fees, funds do not actually flow to the budget or state trust funds.
   
• Causal Connection: In order to consider the offense completed, a causal connection between the committed act and the consequences must be proven. The action must lead to the actual non-flow of funds to the budget or state trust funds.

For the correct application and interpretation of Article 212 of the Criminal Code of Ukraine, it is important to have a clear understanding of the material composition of the offense. This includes learning about tax evasion, determining the extent of the financial consequences and proving the causal relationship between the act and the consequences. Legal analysis of these aspects can be critical in cases of investigation and prosecution of tax offenses.

Persons who may be prosecuted

In the context of the criminal offense of tax evasion, persons who may be prosecuted include:

1. Official person of an enterprise, institution, organization - These are persons who hold managerial positions or perform duties related to accounting, calculation and payment of taxes in an enterprise, institution or organization, regardless of the form of ownership: Directors, heads of boards, other persons , responsible for financial and tax issues. Persons who keep accounting records and prepare tax returns. Persons responsible for mandatory payments and tax obligations in organizations.
    
2. Sole proprietorships are natural persons engaged in entrepreneurial activity without creating a legal entity. Sole proprietors: Individuals who conduct business without creating a legal entity, for example, those who work under contracts but are not registered as legal entities.
    
3. Person liable to pay taxes: For example, persons who receive taxable income but avoid paying taxes. These can be both legal entities and individuals who have the obligation to pay various types of taxes and fees.

Grounds for exemption from criminal liability:

According to Part 4 of Article 212 of the Criminal Code of Ukraine (CPC of Ukraine), there are grounds and conditions for exemption from criminal liability in case of evasion of taxes, fees (mandatory payments). Here are the terms and conditions:

• First-time offender: If a person has committed tax evasion for the first time, this may be grounds for exemption from criminal liability. The presence of such a circumstance is taken into account for a possible mitigation of punishment or exemption from criminal responsibility, especially if the offense was not systematic and is the first case for this person.
   
• Taxes, fees before prosecution: If a person has paid taxes, fees (mandatory payments) before being held criminally liable, this may serve as a basis for exemption from criminal liability. To confirm this fact, it is necessary to provide relevant documents that confirm that all tax obligations have been fulfilled.
   
• Indemnified Damages Caused by Late Payment: The individual must indemnify all damages caused to the government as a result of late payment of taxes, including financial penalties, interest and other costs. After compensation for damage and payment of all fines and penalties, a person can be released from criminal liability.

Lawyer services in criminal cases:

The services of a lawyer in criminal cases are key to ensuring the client's rights and interests, as well as effective defense in court. Here are the main types of legal services:

Lawyer consultation and legal analysis of the situation: A lawyer help assess the circumstances of the case, including the possible consequences of criminal charges. Providing advice on the rights and obligations of a person who is a suspect, accused or victim.

 

Legal services for trial preparation: lawyers online will prepare and submit the necessary legal documents, statements and complaints to the court. Assistance of a lawyer in the collection and preparation of evidence, testimony, expert opinions that can be used for defense.

 

 Court proceedings: Protection of the client's interests in court, case management at all stages of the process. The lawyer will check the legality of the actions of law enforcement agencies and compliance with the client's procedural rights. The use of possible statutory provisions for relief from criminal liability, such as discharge for perfection or reaching a plea bargain. Appealing court decisions or actions of law enforcement agencies.