Application of the Criminal Code of Ukraine for PR purposes (on the example of its article 110-2)

Authors

  • Hryhoriy NOVYTSKYI Doctor of Law, Professor, National Service Academy Security of Ukraine (Kyiv) E-mail: Blesna67@ukr.net ORCID: 0000-0002-3073-369X
  • Mychailo STYRANKA Doctor of philosophy, Lawyers’ union «Standard» (Lviv) Email: Styrankamb@gmail.com ORCID: 0000-0001-6400-4615

DOI:

https://doi.org/10.59553/2518-7546-2024-22-5

Keywords:

taxes, economic activity, financing, violent change or overthrow of the constitutional order, seizure of state power, change of territory or state border, sanctions, aggressor state, full-scale aggressive war.

Abstract

The article is devoted to the study of the financing of actions committed for the purpose of violent change or overthrow of the constitutional order or seizure of state power, change of territory or state border of Ukraine. The author substantiated that the implementation of economic activity by citizens of Ukraine on the territory of the Russian Federation and the payment of taxes to the budget of the Russian Federation, as well as the implementation of economic activity by citizens of the Russian Federation on the territory of Ukraine with the subsequent payment of taxes on the territory of the aggressor country, today, does not contain signs of the composition of the crime provided for in Article 110-2 of the Criminal Code of Ukraine. On the basis of this, recommendations were made regarding changes and additions to the current legislation of Ukraine, in particular regarding additions to the current Criminal Code of Ukraine, Art. 111-3 «Financing or logistical support of activities of the aggressor state related to armed aggression against Ukraine or occupation/annexation of its territories.»

References

Netesa N.V. Financing of terrorism and financing of actions committed with the aim of violent change or overthrow of the constitutional order or seizure of state power, change of territory boundaries or state border of Ukraine: comparative analysis of crimes // Bulletin of the Criminal Law Association of Ukraine. – 2018. – No. 2 (11). – P. 116-126.

Draniy V. V. Criminal and legal characteristics of terrorism financing: autoref. thesis for obtaining sciences. candidate degree law Sciences: spec. 12.00.08 «Criminal law and criminology; criminal executive law» / V. V. Draniy. – Kyiv: National. Acad. internal affairs of Ukraine. – 2013. – 20 pp.

Shestopalov R.M. The purpose of the crime under Art. 110-2 of the Criminal Code of Ukraine as a mandatory sign of its subjective side // Scientific Bulletin of the Uzhhorod National University. – 2022. – Series RIGHT. – Issue 71. – P. 303-308. 4.Law of Ukraine dated 03.03.2022 No. 2116-IX «On the Basic Principles of Forcible Expropriation of Property Rights of the Russian Federation and its Residents in Ukraine» // Voice of Ukraine. – 06.03.2022. – No. 47.

Law of Ukraine dated May 22, 2022 No. 2277-IX «On denunciation of the Agreement between the Government of Ukraine and the Government of the Russian Federation on the avoidance of double taxation of income and property and prevention of tax evasion» // Voice of Ukraine. – 07.06.2022. – No. 117.

Law of Ukraine dated June 19, 2014 No. 1533-VII «On Amendments to the Criminal Code of Ukraine Regarding Criminal Liability for Financing Separatism» // Voice of Ukraine. – 10.07.2014. – No. 129.

Law of Ukraine «On Sanctions» dated August 14, 2014 No. 1644-VII // Voice of Ukraine. – 11.09.2014. – No. 173.

Law of Ukraine 12.09.2002 No. 149-IV «On Ratification of the International Convention on Combating the Financing of Terrorism» // Voice of Ukraine. – 2002, 10.09.2002. – No. 185.

Published

2024-03-24