“Tax police investigators completed the pre-trial investigation and directed 10 criminal proceedings on crimes committed by organized groups against 33 individuals to the court from the beginning of 2020” – reported acting Commissioner of the State Fiscal Service of Ukraine Serhii Solodchenko.
According to him, there are the following proceedings:
- 8 regarding the organized groups that conducted illegal activities related to the counterfeiting and sale of excisable products (tobacco, alcohol, fuel), ie actions under Article 204 of the Criminal Code;
- 1 against the organized group whose actions were aimed at illegal reduction of budgetary tax liability (Article 212 of the Criminal Code);
- 1 regarding the group of individuals who were involved in the foundation of enterprises on the basis of forged documents, for their further use in tax minimization schemes (Article 205-1 of the Criminal Code).
“Despite the fact that the tax police units are not a part of government agencies that were created specifically to combat organized criminality, this area of activity has been and remains a priority in the work of investigative and operational units of the SFS” – emphasized acting Commissioner.
According to Article 28 of the Criminal Code of Ukraine, crimes committed by the organized criminal group are classified as follows:
- crime is considered as committed by the organized group if several individuals (three or more) who were previously organized into a stable association for commission of this and other (others) crimes, united by single plan with the division of functions between the group members, took part in its preparation or commission, aimed at achieving this plan, known to all members of the group;
- crime is considered as committed by the organized group if it is committed by a stable hierarchical association of several individuals (five or more), members or structural parts of which were organized by a prior agreement for joint activities for the purpose of direct commission of serious or especially serious crimes by members of this organization, or leadership or coordination of criminal activities of other individuals, or ensuring the functioning of both the criminal organization itself and other criminal groups.