Amounts for prosecution in 2024
Current criminal legislation clearly defines the amounts for criminal prosecution. Such thresholds change every year, as they directly depend on the size of the subsistence minimum for an able-bodied person.
Next, we will explain in detail how to determine the thresholds for criminal liability on the example of such offenses as theft (Article 185 of the Criminal Code), fraud (Article 190 of the Criminal Code), appropriation or embezzlement of property (Article 191 of the Criminal Code) and tax evasion (Article 212 of the Criminal Code).
📌 Суми притягнення до кримінальної відповідальності у 2023 році за цим посиланням 👉
Separately, we will answer the question of how criminal and administrative liability are distinguished.
Today, the Verkhovna Rada has adopted the Law "On the State Budget of Ukraine for 2024". It establishes the size of the subsistence minimum for able-bodied persons from January 1, 2024 at the level of UAH 3,028.
In the provisions of the norms that establish administrative and criminal liability, a non-taxable minimum income of citizens is provided. According to Clause 5 of Article XX of the Tax Code of Ukraine, it is not set in the general amount - UAH 17.00. and at the level of tax social benefits.
Subparagraph 169.1.1 of Article 169.1. 169 of Chapter IV of the Civil Code stipulates that such a benefit is 50% subsistence minimum for able-bodied persons as of January 1 of the reporting tax year. Thus, the amount of the tax social benefit from January 1, 2024 is UAH 1,514.
On the example of a criminal offense provided for in Art. 212 of the Criminal Code - tax evasion, we will calculate the threshold for prosecution for 2024:
📌 за ч. 1 ст. 212 ККУ – 3 000 x 1514 = 4 542 000 грн.
📌 за ч. 2 ст. 212 ККУ – 5 000 x 1514 = 7 570 000 грн.
📌 за ч. 3 ст. 212 ККУ – 7 000 x 1514 = 10 598 000 грн.
IN Articles 185, 186, 189 and 190 Кримінального кодексу 📌 considerable damage in 2024, it is recognized if losses in the amount of 100 hundred to 250 tax-free minimum incomes of citizens are caused = from UAH 151,400 to UAH 378,500.
📌 У великих розмірах: від UAH 378,500 to UAH 908,400
📌 В особливо великих розмірах: від UAH 908,400
It is important to be able to distinguish between responsibility for an administrative and criminal offense. Next, we will give an example on articles 185, 190 and 191 of the Criminal Code.
Yes, according to Art. 51 of the Labor Code of Ukraine theft of someone else's property through theft, fraud, embezzlement or embezzlement is considered petty if the value of such property at the time of the offense does not exceed 0.2 of the tax-free minimum income of citizens. Thus, we calculate the value of the stolen property, which will be considered small:
UAH 1514 (n.m.d.y. in the amount of tax social benefit) x 0.2 = UAH 302.8.
So, if the amount of stolen property under Art. 185, 190 and 191 of the Civil Code will be more than 0.2 of the tax-free minimum income of citizens, namely more than UAH 302.8, then the culprit will bear criminal responsibility. Otherwise, administrative sanctions will be applied to such a person.
