ON THE SUITABILITY OF THE DIFFERENTIATION OF CRIMINAL RESPONSIBILITY ACCORDING TO ART. 219 “PROOF OF BANKRUPTCY” OF THE CRIMINAL CODE OF UKRAINE

Abstract

The article defines the basis of criminal liability for the commission of an offense provided for in art. 219 of the Criminal Code of Ukraine, which is intentional, for selfish motives, other personal interest or in the interests of third parties, actions by a citizen – the founder (participant) or an official of a subject of economic activity, which led to permanent financial insolvency of the subject of economic activity, if it caused great material damage to the state or the creditor. At the same time, intentional actions or inactions that led to insolvency are also socially dangerous, as they violate the established order of social relations, which ensures that economic entities fulfill their financial obligations. According to the information obtained from the Unified State Register of Court Decisions, in Ukraine during the years 2017–2021, the courts did not issue a single guilty verdict for the commission of a criminal offense provided for in art. 219 of the Criminal Code of Ukraine, since the courts have closed criminal proceedings in cases of indictment under art. 219 of the Criminal Code of Ukraine in connection with the expiration of the statute of limitations for prosecution. It is also appropriate to differentiate criminal liability within the scope of the article, in particular, for intentionally causing the insolvency of a farm, a state enterprise, an enterprise in the authorized capital of which the share of state ownership exceeds 50%, as well as for intentionally bringing a bank to insolvency, since the degree of public danger of intentional bringing to insolvency of a farm, a complete property complex or a bank significantly exceeds the degree of public danger of intentionally bringing a limited liability company to insolvency.