Business in Ukraine is an activity full of risks. And very often the state, deliberately “contributes to its development and prosperity, deliberately” inserts sticks into the wheels ”
Recently, an effective means of pressure on enterprises has been to arrest the limits in the VAT administration system, on which tax invoices and / or adjustment calculations are registered in the Unified Register of tax invoices. It completely paralyzes the activity of the enterprise until the completion of criminal proceedings and creates additional losses.
However, it should be remembered that such actions by pre-trial authorities and courts are unlawful and may not only be appealed, but must also be contested.
First, an arrest for the amount of VAT limit is imposed on an object that does not have the property list, which is defined in part 10 of Art. 170 of the CPC of Ukraine, has an abstract expression and does not meet the criteria of material evidence under Art. 98 of the CPC of Ukraine.
The VAT limit amounts are not tangible objects that were the instrument of criminal offense, they cannot retain the traces of the criminal offense or contain other information that can be used as evidence of a fact or circumstance established during criminal proceedings. The registration limit is only a certain virtual value, which is calculated according to the formula established by the Tax Code.
Secondly, the court often does not adequately list the risks that prevent the occurrence of the seizure of funds in the accounts, and interference with the rights and freedoms of the enterprise is not justified by the needs of a specific pre-trial investigation.
As Tarasov & Partners’ main specialization is legal support and business protection, we are unfortunately often faced with similar misconduct by pre-trial investigators and courts. But, as we noted earlier, it is possible to combat this.
Our senior lawyer, lawyer Tetiana Glushkova, recently successfully defended the interests of three clients and canceled the seizure of their property in the electronic VAT administration system. Congratulations!