QUALIFYING FEATURES OF THE COMPOSITION OF EVASION FROM PAYMENT OF SINGLE FEE FOR OBLIGATORY STATE SOCIAL INSURANCE AND INSURANCE CONTRIBUTIONS FOR OBLIGATORY STATE PENSION INSURANCE AND DELIMITATION FROM RELATED OFFENCES

Abstract

1. Qualifying features of the composition of evasion from payment of the single contribution to compulsory state social insurance and insurance contributions to compulsory state pension insurance It should be noted that qualifying signs of evasion from payment of a single contribution to compulsory state social insurance and insurance contributions to compulsory state pension insurance (part 2 of article 2121 of the criminal code of Ukraine) take place when: first, the same acts are committed by prior agreement by a group of persons; secondly, if they (the same actions) lead to the actual non-receipt of funds in large amounts in the funds of compulsory state social insurance. The Commission of a crime by prior conspiracy by a group of persons is a form of complicity. The content of this form of complicity by the legislator is defined in part 2 of article 28 of the criminal code of Ukraine. A crime is recognized as committed by a group of persons by prior agreement, if it was jointly committed by several persons (two or more), who in advance, that is, before the beginning of the crime, agreed on its joint Commission. Thus complicity in Art. 26 of the criminal code is defined as deliberate joint participation of several subjects of a crime in Commission of an intentional crime. In the resolution of the Plenum of the Supreme Court of Ukraine dated 08.10.2004 No. 15 “on some issues of application of the legislation on liability for evasion of taxes, fees and other mandatory payments” 1 it is noted