The modern criminal process, which is regulated exclusively by the Criminal procedure code of Ukraine, is quite flexible and dynamic. The latest version of the code contains many innovations that were not even mentioned in the 1960 version of the code of Criminal procedure.
Independence of business activity is the basic engine for the well-being of any modern state. This freedom gives individuals the opportunity to fully realize their entrepreneurial potential, which in turn brings development and well-being to society. But there is also the flip side of this coin. These are constant risks that accompany such activities. One of these possible risks is to receive losses due to the fault of contractors, in the form of an unpaid tax credit from the value added tax.
There are times when officials of the Supervisory authority come to the taxpayer for the purpose of conducting a documentary or factual check, but the grounds for conducting such a check for this payer are very doubtful in their legality.