UNTIMELY (Ch. 1 ART. 172-6 OF THE CODE OF CIVIL PROCEDURE) AND INTENTIONAL FAILURE TO SUBMIT A DECLARATION (ART. 366-3 OF THE CRIMINAL CODE OF UKRAINE): ROBLEMS OF DETERMINATION, WAYS OF THEIR SOLUTION

Abstract

The article attempts to solve the problem of distinguishing offenses provided for in Part 1 of Art. 172-6 of the Code of Ukraine on administrative offenses and Art. 366- 3 of the Criminal Code of Ukraine, as a result of which scientifically based recommen- dations were developed to improve the relevant provisions of the current criminal and administrative legislation and the practice of their application. In particular, it is argued that today almost the only criterion that allows distin- guishing the relevant types of violations of financial control is a 10-day period from the day the person receives the corresponding notification from the NAKC about the failure to submit a declaration: in the event that the subject submits the declaration within this period, then he should be subject to administrative liability; if the subject of the declaration does not submit the declaration even after this notification, then his actions should be recognized as criminally illegal intentional failure to submit the dec- laration. At the same time, it is proved that the proposed demarcation criterion, firstly, is "forced" and non-obvious, and, secondly, what follows from the previous one, because of this, is not always taken into account in practice. Taking this into account, potential legislative methods of solving the indicated problem are given, among which the opti- mal one is the decriminalization of the deliberate failure to submit a declaration and the subsequent exclusion from the Criminal Code of Ukraine of Art. 366-3. Under such conditions, any untimely submission of the declaration will receive a legal assessment with reference to Part 1 of Art. 172-6 of the Code of Ukraine on administrative offenses. At the end of the study, the promising directions of scientific research in the rel- evant field are determined, which is the solution of the question of the validity of the criterion for distinguishing between criminally and administratively punishable dec- laration of false information provided by the current legislation.