On June 25, 2018 in the Press Center of the Information Agency “LigaBusinessInform” a round table was held by the Association of Lawyers of Ukraine, one of the organizers of which was the Femida Legal Association, on the topic “Illegality of arrests of VAT accounts”.
Beginning in November 2017, the national courts began to take decisions in the pre-trial investigations of criminal proceedings under art. 205-1 and art. 212 of the Criminal Code of Ukraine, by which VAT sums are arrested in the system of electronic VAT administration (VAT limit) of enterprises with a ban on officials or employees of such enterprises to use or otherwise use the above property.
Such actions are a direct pressure on business in Ukraine, since the blocking of VAT limits leads to a complete halt to the activities of the enterprise, and thus jeopardizes the existence of entrepreneurial activity as such.
Considering the fact that such cases have become systematic and the problem has acquired a public resonance, it has become necessary to discuss it with investigative judges, prosecutors, representatives of the GFS, investigators, representatives of the public, lawyers.
The meeting discussed what the “VAT limit” is, what is the legal structure of this concept, also discussed the presence / absence of property signs, which can be seized in criminal proceedings. In addition, the participants of the round table discussed how lawful the use of such a means of ensuring criminal proceedings as arresting “VAT limits”, as well as the practice of investigative judges regarding the examination of applications for seizure of “VAT limits”.
he speakers of the round table were:
– Anna Zaitseva, lawyer of the law firm “Art of Law” (the topic of the report is “The concept of the VAT limit and its legal structure”);
– Valery Kushnir, lawyer of the law firm “Art of Law”, member of the Ukrainian Bar Association (the subject of the report is “The arrest of the VAT limit as a means of securing criminal proceedings”);
– Nadezhda Voronitskaya-Gaydak, lawyer, managing partner of the Femida Legal Association, editor-in-chief of the FEMIDA.UA Legal Magazine (the topic of the report is “Can not you stop registering: blocking VAT limits – fighting crime or putting pressure on business?”).
The Court of Appeal of the city of Kiev adopted a new resolution requesting the prosecutor of the Kyiv Regional Prosecutor’s Office No. 6 to appoint in the criminal proceedings No. 32016040040000032 of 24 June 2016 a documentary unscheduled on-site inspection of compliance with the requirements of the tax, currency and other legislation of Ukraine, which gave.