Publication date: 03.05.2024
Defense in cases of tax evasion
In today's world, where tax legislation is one of the main means of financial regulation, the issue of paying taxes becomes extremely important. However, not always all business entities or private individuals comply with the requirements of tax legislation. One of the most common violations is tax evasion, which may contain signs of a criminal offense in accordance with Article 212 of the Criminal Code of Ukraine.
Subject of the crime: The subject of this crime can be an official of an enterprise, institution, organization, regardless of the form of ownership, or a person engaged in entrepreneurial activity without creating a legal entity, or any other person who is obliged to pay taxes and who deliberately avoids paying taxes.
Object of the crime: The object of the crime is the procedure and amount of taxation of business entities established by law, as well as the interests of the state, which are expressed in the failure to receive revenues to the budget.
Qualifying circumstances: The qualification of tax evasion as a criminal offense depends on such circumstances as the amount of tax evasion and the presence of intent.
Additional qualifying features that increase responsibility for tax evasion are: committing illegal acts of tax evasion with a prior conspiracy by a group of persons, or a person previously convicted of a similar crime, the amount of unpaid taxes in large or especially large amounts.
Liability: Liability for tax evasion can be fined from UAH 85,000 to UAH 425,000., deprivation of the right to hold certain positions or engage in certain activities for a period of up to three years, confiscation of property.
Criminal liability for tax evasion occurs in the case of evasion, non-payment, or actual non-payment of funds to budgets or state special funds in an amount that exceeds three thousand times half of the subsistence minimum established for able-bodied citizens as of January 1 of the corresponding year of the crime. As of 2024, this amount is UAH 4,602,000.
DEFENSE IN CASES
In tax evasion cases, attention should be paid to proving the absence of deliberate intent to evade tax payments, proving the absence of objective grounds for accusations, and also identifying possible errors or inaccuracies in tax calculations.
GROUNDS FOR CLOSING CASES
Closing a case on charges of tax evasion can have various grounds, which are recognized in accordance with the law. Here are some of the most common reasons:
1. Reimbursement of tax liabilities
By the norms of Part 4 of Art. 212 of the Criminal Code provides for the possibility of obtaining exemption from criminal liability for tax evasion in the case of voluntary payment of unpaid taxes, financial sanctions and fines before the service of the suspicion under the first, second or third parts of Article 212 of the Criminal Code.
2. Conclusion of an agreement with the tax authority
Sometimes the parties can reach an agreement to resolve issues related to tax evasion out of court. This may include entering into a settlement agreement or agreeing to a tax debt repayment plan.
3.Incorrect application of tax legislation
If the defense party proves that the actions of the accused were justified and met the requirements of tax legislation, the case may be closed due to the incorrect application of the law or the absence of the composition and event of a criminal offense.
4. Insufficiency of evidence
If the accusation cannot be confirmed by a sufficient volume of evidence, the case may be closed due to the lack of evidence to prove the person's guilt in court.
5. Procedural errors or violations of the rights of the accused
In the case of proving during the trial a significant violation of the procedural law or violation of the rights of the accused, the case may be closed in connection with the violation of procedural norms.
In general, the grounds for closing a tax evasion case may vary depending on the specific circumstances of each case and the decision of the competent authorities. It is important that the accused gets the opportunity to adequately protect his interests and use all available legal means to resolve the situation.
Legal service "Consultant" provides legal assistance in any situation. Our lawyers will conduct a legal analysis of the situation, analyze documents, write a legal opinion and, in accordance with the chosen tactics and strategy of protection, ensure the representation of interests in tax, law enforcement agencies or in court, will take part in a court hearing in any city of Ukraine. Consultation and assistance of a lawyer is a guarantee of quality protection of your rights and interests.
