08.11.2019
Our specialists have efficiently represented the clients aggrieved from unlawful harassment by the fiscal authorities’ officials within litigation relating to the cancellation of an unlawful decree of a prosecution service investigator to close the criminal proceedings, and obliging the pre-trial investigating authorities to resume the pre-trial investigation against fiscal authorities officials upon theft of the taxpayers’ property done under the guise of investigatory actions.
Such situation arose from initiating by the tax police authorities and the prosecution service of several criminal cases upon, in their opinion, tax evasion in especially big amount by a group of private entrepreneurs, back in 2012. The criminal cases had been reasoned by a range of tax audits in respect of taxpayers’ businesses and, hence, had been combined into unique criminal proceedings. All the said criminal cases and, thereafter, criminal proceedings had been initiated without any due grounds and reasons and had been actually purposed to bring pressure on taxpayers and to cease their business activity.
Following that, the officials of the pre-trial investigation authorities had exercised, under the guise of investigatory actions, dozens of searches in respect of the taxpayers and their relatives, supposedly purposed to find out “proofs” of their unlawful activities. As a result of such searches, house and office equipment, business and personal documents, as well as personal property had been seized. The mentioned belongings had not been returned to the legal owners even after delivery of judgement binding the pre-trial investigation authorities to return the seized property. After intervention in the case by our attorneys and as a result of job performed, we had managed to force the pre-trial investigation authorities to cease harassments against the taxpayers and to close such criminal proceedings (as had been finally closed in July of 2016). Yet, after closing of criminal proceedings, it appeared that the most part of the property had just disappeared from the files of criminal proceedings and, therefore, could not be returned to legal owners.
Hence, the client was forced to address to the prosecution service of all levels with an application on criminal offences upon theft by the tax police officials of the taxpayers’ property done under the guise of investigatory actions, as well as upon non-fulfilment of judgement. Yet, The Prosecutor’s Office of Kyiv Region blatantly denied, in violation of law, to initiate criminal proceedings and launch pre-trial investigation upon theft of the taxpayers’ property and non-fulfilment of judgement – failing to discover the elements of crime in respect of such actions of the tax police officials.
Our specialists launched judicial appeals against unlawful actions of The Prosecutor’s Office of Kyiv Region. As a result of such appeals The Court ruled and declared the action of the prosecutor unlawful and bound the prosecutor of The Prosecutor’s Office of Kyiv Region to initiate criminal proceedings and launch pre-trial investigation in relation to the officials of the pre-trial investigation authorities guilty of breach of the taxpayers’ rights.
At the stage of the pre-trial investigation, however, the investigator of The Prosecutor’s Office of Kyiv Region unexpectedly ordered to close the criminal proceedings.
Thus, our experts appealed the unlawful decree to close the criminal proceedings in court. After considering the appeal, Pecherskyi District court in the city of Kyiv found illegal the investigator’s decree to close the criminal proceedings and cancelled it, and ordered the law enforcement authorities to resume the pre-trial investigation.
Therefore, due to engagement of our lawyers, the prosecution service investigator’s decree to close the criminal proceedings was found illegal and cancelled, and the pre-trial investigation in respect of unlawful actions of the fiscal authorities’ officials guilty of breach of the taxpayers’ rights being resumed.
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