In the course of the Kyiv District Administrative Court there was an administrative case on appealing the order “On conducting an official investigation” in relation to the client of Kodeks Group JSC, an official of the Vyshgorod Unified State Tax Inspectorate of the Main Department of the State Fiscal Service in the Kyiv region.
By order, as regards a civil servant, a decision was made to conduct an official investigation and to dismiss him from performing official duties.
The Party of Defense disputed this Order in connection with the non-compliance with the requirements of the Law of Ukraine “On Civil Service” and beyond the limits of the powers granted.
By its decision, the Kyiv District Administrative Court ruled to declare unlawful and to cancel the order of the Vyshgorod United State Tax Inspection of the Main Department of the State Fiscal Service in the Kyiv region regarding the prosecution of a civil servant in the form of a notice under paragraph 1 of clause 1 of the Art. 66 of the Law of Ukraine “On Civil Service”.
In the proceedings of the Court of Appeal of the Chernihiv region, the case concerned the violation of customs rules, namely the non-declaration of goods for commercial use, moving through the customs border of Ukraine (Article 472 of the MK of Ukraine), with respect to a citizen of the Republic of Moldova, working as a driver.
As a result of an in-depth customs inspection, the cargo carried by the aforementioned person, in the area of customs control, the goods found are not declared on the established form in the customs control documents submitted to the customs.
Representatives of the defendant, lawyers of Kodeks Group proved that there are differences in the name of the goods in the commodity-related documents that did not lead to the release or reduction of customs payments and there is no evidence to suggest that the person in respect of which the protocol is drawn up on the violation of customs is the declarant.
The court, having the information of the customs that the goods specified in the commodity-supporting documents, in fact, according to all criteria, in addition to quality moved in the transit mode, in the absence of any documents that would indicate that during the customs inspection the identity of the carrier was established, or the person entrusted with the declaration of the transported goods had no legal grounds for imposing a charge on the defendant, due to the absence of both an objective and a subjective part of the offense.
The Court of Appeal of Chernihiv Oblast has left the decision unchanged.