1. The subject of the dispute is the legality of the dismissal of a person from criminal liability due to the expiration of the statute of limitations for tax evasion in particularly large amounts.
2. The court of cassation agreed with the decisions of the courts of previous instances, which released the person from criminal liability due to the expiration of the statute of limitations provided for in Art. 49 of the Criminal Code of Ukraine. The court emphasized that the running of the statute of limitations can be interrupted only in the event that a person commits a new crime, which must be confirmed by a guilty verdict of the court. Notification to a person of suspicion of committing another crime is not a sufficient basis for interrupting the statute of limitations, as it does not prove the fact of committing a crime. The court also noted that the courts of previous instances examined the documents provided by the prosecutor, but no evidence was provided of the existence of a guilty verdict regarding the person in another criminal proceeding. The court emphasized that only the adoption of a guilty verdict establishes the fact of a person committing a new crime as a basis for interrupting the statute of limitations for bringing him/her to criminal responsibility, referring to its own established practice.
3. The Supreme Court upheld the ruling of the appellate court and dismissed the prosecutor’s cassation appeal.
