Attorneys of KM Partners provide legal assistance to clients in cases on administrative offences, including cases on violation of customs regulations.

Our attorneys have many years of experience in rendering legal assistance to the client’s officials in course of consideration by the courts of protocols on administrative violations, which were drawn by tax authorities based on conclusions of tax audit reports, as well as protocols on customs regulations violation drawn by the customs authorities.

In particular, attorneys of KM Partners specialize in cases concerning:

  • violation under Article 163-1 of the Code on Administrative Offences of Ukraine (violation of the procedure of tax administration);
  • violation under Article 163-2 of the Code on Administrative Offences of Ukraine (failure to or late submission of payment orders for tax due);
  • violation under Article 472 (failure to declare goods), under Article 483 (transportation or action aimed at goods transportation across the customs border of Ukraine and concealment from customs control), under Article 485 (actions aimed at illegal customs exemption) and other articles of the Customs Code of Ukraine.

Core services in this practice:

  • advising the client’s officials regarding providing of the objections at the stage of drawing up of the protocols on administrative offences;
  • litigation support in course of consideration of the protocols on administrative offences and on violation of customs regulations;
  • appealing to the court of decisions on the imposition of administrative sanctions drawn by the regulatory authorities;
  • appealing of the court decisions on the imposition of administrative sanctions under appeal and cassation procedures.