The inspection on validity of the instituted criminal case concerning the factory employees was conducted by the Transcarpathian Prosecutor’s Office in connection with the factory leaders’ statements in the press that due to the regular inspections they are going to stop their activities in our region, – informed the press service of the Transcarpathian Prosecutor’s Office.
The tax police investigation department instituted the criminal case on the ‘Eurocar’ factory’s leaders’ tax invasion that led to the actual shortfall in the budget for more than 2 million 783 thousand hryvnia (Part 3, Article 212 of the Criminal Code of Ukraine).
The tax authorities’ illegality verification on the fact of the criminal proceedings institution was held by the Transcarpathian Prosecutor’s Office. It was established that the ‘Eurocar’ officials committed violations of the Law of Ukraine ‘On Enterprise Profit Tax’, ‘On the Avoidance of Double Taxation and the Prevention of Fiscal Evasions with Respect to Taxes on Income and Property’ and so on. The inspection materials indicate that the enterprise employees intentionally avoided tax payment by means of tax income and value added tax underreporting, which led to the shortfall in the budget funds.
Due to the criminal case institution, operational STS staff carried out extraction of the original loan agreements, financial and accounting documents on the basis of Uzhgorod City District Court resolution. Verification also showed that the documents’ extraction from the ‘Eurocar’ enterprise and banking institutions was held in compliance with the Criminal Procedural Code of Ukraine. The investigation did not reveal any procedural law violation.
However, the chief ‘Eurocar’ accountant lodged a complaint on this criminal case institution to court. Accordingly the court suspended the investigation measures by its resolution at a time of her complaint consideration. Therefore, the pre-trial investigation of the criminal case has been suspended.
Transcarpathian Prosecutor’s Office controls the legitimacy of law enforcement actions in the criminal case investigation.