{"id":771839,"date":"2019-09-26T12:24:20","date_gmt":"2019-09-26T09:24:20","guid":{"rendered":""},"modified":"2019-09-26T12:27:37","modified_gmt":"2019-09-26T09:27:37","slug":"pidvyshheno-nyzhni-porogy-podatkovyh-donarahuvan-dlya-prytyagnennya-do-kryminalnoyi-vidpovidalnosti-za-uhylennya-vid-splaty-podatkiv","status":"publish","type":"post","link":"https:\/\/new.eba.com.ua\/en\/pidvyshheno-nyzhni-porogy-podatkovyh-donarahuvan-dlya-prytyagnennya-do-kryminalnoyi-vidpovidalnosti-za-uhylennya-vid-splaty-podatkiv\/","title":{"rendered":"Lower thresholds of tax accruals entailing criminal liability for tax evasion have been increased"},"content":{"rendered":"<p>On September 25, 2019\u00a0the Law of Ukraine \u201cOn Amendments to the Criminal Code of Ukraine and the Criminal Procedure Code of Ukraine to ease pressure on business\u201d entered into force. Among other things, the Law has increased the lower thresholds of tax accruals, which may lead to criminal liability for tax evasion.<br \/>\n\u00a0<br \/>\nArzinger\u2019s White Collar Crime practice has prepared a comparative infographic on the amounts of additional cash accruals upon a tax audit, which may lead to criminal liability under Article 212 of the Criminal Code of Ukraine \u201cTax evasion\u201d.<\/p>\n<p style=\"text-align: center;\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-207986 size-full aligncenter\" src=\"https:\/\/new.eba.com.ua\/wp-content\/uploads\/2019\/09\/infogr_Zminy-212-KKU_angl.jpg\" alt=\"\" width=\"600\" height=\"800\" srcset=\"https:\/\/new.eba.com.ua\/wp-content\/uploads\/2019\/09\/infogr_Zminy-212-KKU_angl.jpg 600w, https:\/\/new.eba.com.ua\/wp-content\/uploads\/2019\/09\/infogr_Zminy-212-KKU_angl-225x300.jpg 225w, https:\/\/new.eba.com.ua\/wp-content\/uploads\/2019\/09\/infogr_Zminy-212-KKU_angl-488x650.jpg 488w, https:\/\/new.eba.com.ua\/wp-content\/uploads\/2019\/09\/infogr_Zminy-212-KKU_angl-525x700.jpg 525w\" sizes=\"auto, (max-width: 600px) 100vw, 600px\" \/><\/p>\n","protected":false},"excerpt":{"rendered":"<p>On September 25, 2019\u00a0the Law of Ukraine \u201cOn Amendments to the Criminal Code of Ukraine and the Criminal Procedure Code of Ukraine to ease pressure on business\u201d entered into force. Among other things, the Law has increased the lower thresholds of tax accruals, which may lead to criminal liability for tax evasion. \u00a0 Arzinger\u2019s White [&hellip;]<\/p>\n","protected":false},"author":4489,"featured_media":207987,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[15576,15575],"tags":[],"class_list":["post-771839","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news-and-articles-en","category-news-and-articles-from-companies-en","company-16607"],"_links":{"self":[{"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/posts\/771839","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/users\/4489"}],"replies":[{"embeddable":true,"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/comments?post=771839"}],"version-history":[{"count":0,"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/posts\/771839\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/media\/207987"}],"wp:attachment":[{"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/media?parent=771839"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/categories?post=771839"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/tags?post=771839"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}