NEWS


06.05.2019

Criminal proceedings upon illegal actions of the fiscal authorities against the client have been registered


Our lawyers have successfully stood upon the rights of the company carrying out activity in the field of recyclable materials trade, within the case on binding the Prosecutor General’s Office to register criminal proceedings upon the facts of illegal actions of the fiscal authorities’ officials against the client and breach of the taxpayers’ rights.

The situation arose because of unlawful conducting by the fiscal authorities of the scheduled tax audit of the client for lack of legal grounds for such tax audit. In particular, according to explicit provision of the Tax Code of Ukraine, the scheduled tax audit of the taxpayer shall be preliminary envisaged in the official audit schedule for the current year released on the official website of the State Fiscal Service of Ukraine beforehand. Yet, official taxpayers audit schedule released on the official website of the fiscal authorities contained no data of the client. Thus, the tax audit of the client has been conducted contrary to the official taxpayers audit schedule.

Hence, the client was forced to address to the Prosecutor General’s Office with an application on criminal offence upon exceeding of authority by the fiscal authorities’ officials. However, the Prosecutor General’s Office denied, in violation of law, to register the criminal proceedings based on the application on criminal offence.

Thus, our specialists launched judicial appeals against unlawful denial of the Prosecutor General’s Office to register the criminal proceedings. As a result of such appeals the Court declared illegal the actions of The Prosecutor General’s Office of Ukraine, as well as ruled and bound the Prosecutor General’s Office to initiate criminal proceedings and launch pre-trial investigation upon the facts of illegal actions of the fiscal authorities’ officials guilty of breach of the taxpayers’ rights.

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