Subject of Dispute: Recovery of Damages from a Private Entrepreneur Caused to the State as a Result of Tax Evasion in the Amount of 2,418,353 Hryvnias.
Main Arguments of the Court:
1. By the criminal court’s verdict, PERSON_1 was found guilty of tax evasion, which is a crime with a material composition.
2. The amount of unpaid taxes is a mandatory qualifying feature of the crime and does not require additional proof in civil proceedings.
3. The previous decision of the appellate court regarding the unproven damage is erroneous, as the criminal court’s verdict has already established the fact of tax non-payment.
Note: The court deviates from previous practice regarding the interpretation of evidence in cases of tax damage recovery.
Court Decision: To satisfy the prosecutor’s claim and recover from PERSON_1 in favor of the state 2,418,353 Hryvnias in damages.
