April 18, 2014
The II Annual Judicial Forum, organized by ‘Yuridicheskaya Praktika’ publishing house together with the Supreme Court of Ukraine, took place on April 18, 2014 in Kiev. The representatives of business, advocacy and judicial system discussed at the Forum the urgent issues and topical matters of the judicial shere of Ukraine. KM Partners became an official partner of the event.
The Forum consisted of welcome speech and three parallel sessions ‘Criminal proceeding’, ‘Administrative proceeding’ and ‘Civil and economical proceeding’. Within the session ‘Criminal proceeding’ the Senior Partner Alexander Minin presented a report “Issues of ambiguity of tax evasion”. In particular, Alexander Minin emphasized that the Criminal Code of Ukraine provides only a general definition of “tax evasion” that leads to its broad interpretation by the state authorities and then to increase of a number of cases, wrongly qualified as a “tax evasion”. The statistics, international experience and variants of resolving the issue have been also provided in the report.
The report of Alexander Shemiatkin was presented in the ‘Administrative process’ session. It was devoted to the issues of peculiarities of tax practice in accordance with the new Tax Code of Ukraine. Alexander Shemiatkin emphasized the importance of taking into consideration the principles of legal certainty and clarification of all circumstances in court proceedings.
The presentations of the reports of Alexander Minin and Alexander Shemiatkin may be found here: