The defense sees the release of law enforcement in the information space, statements and reports about suspicion in Commission of criminal offenses by the chief of head Department GFS in Vinnytsia region Ruslan Osmolovsky as a gross violation of the presumption of innocence and the Convention on the protection of human rights and fundamental freedoms, misleading “Facts.ICTV”.
In particular, Osmolovsky suspected of forming a criminal organization to commit grave crimes in the organization of intentional tax evasion, and abuse of power. The failure of the legal position on pre-judicial investigation law enforcement authorities are trying to neutralize the transition to the public realm with the goal of creating easy and profitable for law enforcement agencies of public opinion and unhealthy resonance around criminal proceedings.
Lawyer Ruslan Osmolovskaya Valeriya Zarubina notes that the notice is vague and unreasonable, and therefore did not meet the requirements of the criminal procedure law and violates a suspect’s right to defense.
“First, the pre-trial investigation body is not specified, what exactly is the abuse of power. In addition, the notice specified, with whom exactly Osmolovsky conspired to commit the incriminated criminal offenses. Second, the notice does not contain information relative to the period of non-payment of taxes and other obligatory payments. Given the fact that the changes in economic entities, specified in the message on suspicion, their location and the transition from 1 January 2017 these companies on the tax account in one of the regional GNI in Kiev allegations about the involvement of Ruslan Osmolovsky it to help non-payment by the specified enterprises of tax payments without specifying the period of such non-payment are unfounded”, – said Valeriya Zarubina.
According to her, the above-mentioned drawbacks of the communication of the suspicion at least deprive the suspect of the opportunity to provide a thorough and detailed explanation of its position regarding brought suspicion, and the defense – confirm his non-involvement in any criminal acts.
“The language of suspicion is so abstract that its editors provide the ability to report on Commission mentioned therein especially grave criminal offenses to any other person by simple substitution mentioned in the notice the names on the other issues,” – said the lawyer.
Moreover, Ruslan Osmolovsky has repeatedly expressed their readiness in principle of providing evidence in respect of an action by a headed unit of SFS of Ukraine. However, for unknown reasons, the body of a pretrial investigation to date has not elected to receive such explanations, suggesting that they are not likely to invest in established by the investigation on the vision and can substantially undermine the already fragile evidence base charges.
With regard to the loss of $ 305 million UAH, which was caused to the state as a result of official action, the pre-trial investigation body is not considered that the current legislation of Ukraine provides for the only administrative and not criminal liability for willful evasion of return of foreign currency proceeds, the lawyer said.
“Amounts outstanding of foreign exchange earnings, as well as unpaid fines and penalties do not entail budget losses, since these payments are unconditional payments in the budget, and are solely the losses of the business entities that have committed violations in the sphere of currency control. So, in respect of foreign exchange earnings legislation contains a requirement for her return in the statutory period for a foreign currency account of the exporter, and not on account of the state or of certain state bodies,” explains Valeriya Zarubina.
The amount of taxes and fees, penalties and interest identified by the conclusion of a Commission forensic-economic expertise, which is the basis of suspicious transaction reports that are not verified by the bodies of state fiscal service of Ukraine checks. In addition, those amounts of unpaid taxes and fees business entities not issued the tax notice-decisions that, in turn, challenged/agreed by the taxpayer and not paid by him within the statutory period, and therefore are only assumptions of pre-trial investigation body.
It is surprising and judicial-economic examination. According to the lawyer Anatoly Osmolovsky experts not made a mandatory requirement for warning them about criminal liability for deliberately false conclusion and refusal without valid reason from the performance of his duties, which completely eliminates the evidentiary value of expert opinion, just in General. Experts in conclusion, given a legal assessment of the actions or omissions of the employees of GFS that are not included in the limits of competence of forensic economic experts and is the basis for recognition of the examination inadmissible evidence.