EUCON experts continue to share experience with Legal High Schoolstudents. Thus, on April 4, 2019, Yevgen Petrenko, the head of the practice of criminal law and process, the partner of the EUCON Legal Group, was one of speakers of the Tax Practice School, in the “Tax Audit in 2019” section.
Quite often, the result of a tax audit may lead to the opening of criminal proceedings, so the expert told the audience how to minimize the risks of opening a criminal proceeding, indicated ways to avoid such events, several actions that shall be performed in case of a similar situation. Particularly, Yevgen Petrenko discussed with participants the grounds for entering the information on the commission of a criminal offense into the Unified Register of Pre-trial Investigations, the administrative appeal of the tax notice decision as an instrument for minimizing the occurrence of criminal risks, the reasons for not closing criminal proceedings after the tax notice decisionsare cancelled by the court, the impact of the existence of criminal proceedings on the consideration of the case on the abolition oftax notices decisionsin the court authorities.
Thus, the expert provided statistical data on the results of the work of the tax police and investigative branches of financial investigations; pointed out the main articles of the Criminal Code of Ukraine, which regulate the issues of the risk of prosecution. Within the bloc on criminal proceedings, the admissibility of evidence and ways to minimize risks, Yevgen Petrenko told about inspections within the criminal proceedings, the gathering of evidence and their admissibility, as well as ways to minimize adverse effects.
Attorney-at-law also shared his experience about the pre-trial investigation phase in criminal prosecution proceedings based on an act of verification and described the tendencies of recognizing inadmissible evidence obtained by the tax police.
