ЧАСТНЫЙ ДЕТЕКТИВ МАРИНА. КОНОТОП said:
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The new Code of Criminal Procedure has been in effect since November 19, 2012.
New grounds since November 2012 for initiating criminal proceedings against the head and chief accountant in the new Criminal Procedure Code of Ukraine
This topic reveals the mechanism for initiating criminal proceedings under the new Code of Criminal Procedure, the basis of which is the act of verification of the tax inspection. It would seem that a document defining the result of the audit, in which there are errors and inaccuracies of tax inspectors, may be the basis for initiating a criminal case.
The inspection report of the STI of the enterprise is the main document for initiating criminal proceedings against the head and chief accountant of the enterprise.
The main task of the head and chief accountant of the enterprise is to "render harmless" the inspection report of the STI as the main evidence in a criminal case.
Judicial practice shows that the right defense strategy against criminal prosecution at the initial stages is the key to not bringing the head of the enterprise and the chief accountant to criminal liability.