Criminal side of tax legal relations
20.09.2013
Partner of the Law Firm "Moskalenko & Partners", attorney at law Anastasiya Moskalenko took part in the Common Meeting of the Criminal and Criminal Procedural Law Committee, the Committee on Procedural Law and the Branch of the Ukrainian Bar Association in Kyiv to discuss the protection of clients accused of tax evasion. Discussion focused on the best tactics to protect the interests of clients, particularly the practice and problems of application of Part 4 of Art. 212 of the Criminal Code of Ukraine, under which a person charged with willful tax evasion who pays all taxes, duties (mandatory payments), as well as recovers damages caused to the state by their late payment (financial sanctions, penalties) may be exempted from criminal liability.
