Informational reference on the Draft Law of Ukraine "On Amendments to the Criminal Code of Ukraine and the Criminal Procedure Code of Ukraine on the Protection of Taxpayers from the Pressure of Criminal Prosecution"(No. 12425, dated 20.01.2025)

Abstract. The informational reference considers the issue of improving criminal and criminal procedural legislation to prevent unfounded criminal prosecution of business entities, delimitation of tax and criminal legal relations, and optimization of the burden on the law enforcement system in the context of the draft law No. 12425, dated 20.01.2025.

Certain risks have been allocated, which in the future may impede the proper implementation of the draft law during law enforcement activities.

Key words: criminal liability, taxpayers, single contribution to compulsory state social insurance, criminal offenses, criminal proceedings.

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01/2025