October 18, 2013
Attorney of KM Partners Alexander Shemiatkin participated in the VII International Theoretical and Practical Conference “Tax Disputes: Experience of Russia and Other Countries” which took place on October 18, 2013 in Moscow. The event was organized by ‘Nalogoved’ magazine and ‘Statut’ Law school. Traditionally the Conference takes place under the aegis of the Supreme Arbitral Court of Russian Federation and gathers together judges, representatives of state authorities, scientists, leading advocates and foreign experts in the field of tax law.
Alexander Shemiatkin presented a report ‘Tax Dispute vs. Crime? Challenges of Motivation of Procedural Documents in Tax Disputes’ at the Conference. In the report the emphasis was put on aspects of qualification of tax evasion and practical issues of application of Article 212 of the Criminal Code of Ukraine in tax disputes. Particularly, the objective and subjective sides of tax evasion and alternative qualifications of such offence were analyzed as well as specifics of criminal prosecution of taxpayers according to the new Criminal Procedural Code of Ukraine. In the report also the problems of motivation of court decisions and procedural documents in tax disputes were considered.