THE LETTER OF THE SUPREME SPECIALIZED COURT OF UKRAINE ON CONSIDERATION OF CIVIL AND CRIMINAL CASES

of February 12, 2013 No. 223-286/0/4-13

About practice of application by courts of separate regulations of the substantive right concerning qualification of the tax avoidance made by office counterfeit

According to Art. 34 of the Law of Ukraine "About judicial system and the status of judges", we bring Art. 400-25 of the Code of penal procedure of Ukraine (1960), Art. 458 of the Criminal Procedure Code of Ukraine to your attention that the Supreme Court of Ukraine by results of consideration of the applications about review of judgments on the bases of unequal application by court of cassation instance of the same regulations of the substantive right in similar legal relationship the resolution is accepted and the legal line item, obligatory for all courts of Ukraine, is formulated.

The Supreme Court of Ukraine in the decision (the resolution of December 19, 2011 No. 5-18ks 11) determined that in case the official of the subject of business activity for the purpose of tax avoidance purposely included in the tax credit in the declaration on the value added tax tax superimposed limited liability companies, authentically knowing that this society is not taxpayer on value added and it led to the actual not receipt in the budget of means in especially large sizes, and also in case of creation of declarations on the value added tax which are official documents, entered in them obviously inveracious data therefore the subject of business activity did not pay the value added tax, such actions cannot be qualified according to the p. 3 of Art. 212 and the p. 2 of Art. 366 of the Criminal code of Ukraine (UK of Ukraine) as tax avoidance, what led to the actual not receipt in the budget of means in especially large sizes and office counterfeit that entailed serious consequences.

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