Приклади вживання Interrogation protocol Англійська мовою та їх переклад на Українською
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Media publishes fragments of the admiral interrogation protocol.
Interrogation protocols to be submitted to the C/ 5 operational unit.
Then what kind of evidence can be the interrogation protocol referred?
Interrogation protocol of the contractor's director≠ Proof of the“unreality” of transactions.
Thus, before the verdict is passed- the interrogation protocol is not a proof.
As for the interrogation protocol as a written evidence, according to sec. 1 of Art.
His tale of foreign agents and domestic conspiracies was told in torture chambers andwritten in interrogation protocols.
We have the interrogation protocols of the Soviet citizens who were then sentenced and killed.
In particular, as a consequence of the decisions, the tax authorities did not andcould not provide the original of the interrogation protocol in any case.
Thus, the interrogation protocol of the counterparty director is not a“death verdict” in an administrative case.
In turn, the CPC of Ukraine is the law that defines the procedure for obtaining testimony within pre-trial investigation andthe procedure for their fixing in the interrogation protocol.
Therefore, the interrogation protocol can not be unambiguously attributed to the written evidence in administrative case.
Accordingly, prior to bring the verdict within criminal proceedings, the pre-trial investigation interrogation protocol can not be regarded as relevant evidence in an administrative proceeding.
Accordingly, the interrogation protocol is a document that fixes the fact of conducting a procedural action-interrogation. .
All the foregoing is a confirmation of inconsistency, superficiality and, ultimately,the illegality of the position of the Supreme Court in tax disputes, in which the interrogation protocol of the counterparty within criminal proceedings was used as the evidence.
Thus, the information of the interrogation protocol cannot be considered as the testimony in administrative proceedings.
However, the SCU has at the moment ignored all the principles of the CAP of Ukraine, the CPC of Ukraine and even the Constitution of Ukraine,since it considers the presence of the interrogation protocol as an unconditional fact of guilt of a person in committing a crime without a guilty verdict.
In such a case, can the interrogation protocol drawn up in the pre-trial investigation actually be evidence of administrative proceedings?
Of the Code of Administrative Procedures of Ukraine(hereinafter-“the CAP of Ukraine”),actually determined that the interrogation protocol as an evidence has a sort of“the highest force”, regardless of how much and which other evidence is available in the case file.
In fact, both the testimony and the interrogation protocol are the source of the same information, although actually the interrogation protocol is still a derivative of testimony.
As long as the Supreme Court is formed, the practice needs to be changed from bottom,so if your tax case has a counterparty interrogation protocol, it should not stop you, and, with the above arguments, such a protocol must be tried to recognize as inadmissible evidence.
Besides, the tax authority indicates,that the said persons denied in interrogation protocols, that they provided explanations set out in notarized statements, that they held positions of directors of mentioned enterprises and conducted financial and economic activity”.
Also, journalists published excerpts from the interrogation protocol of the militant Moskalov nicknamed"Zhora", who directly participated in the shooting.
Thus, at the stage of pre-trial investigation, interrogation protocols, in which the testimony is fixed, have in fact an uncertain status?
However, the fact of the existence of certain testimony committed in the interrogation protocol itselfdoes not automatically make such testimony and such interrogation protocol the evidence in criminal proceedings.
There are the cases where it wassufficient for tax authority to bring a copy of the interrogation protocol of the contractor's director, drawn up within the framework of the pre-trial investigation of criminal proceeding initiated under Art.
Consequently, testimony received in violation of the CPC regulations and, accordingly, the interrogation protocol to which they were executed shall not be considered admissible evidence in criminal proceedings and shall not be used either by the investigation or by the court.
In this case, if the testimony is received and, accordingly, the interrogation protocol is drawn up in violation of the CPC regulations, such interrogation protocol will be a document received in violation of the law and can not be considered as admissible evidence in administrative proceedings.
At the same time,the SCU did not analyze in rendered decisions whether the interrogation protocol was valid and admissible evidence, whether it should be analyzed in conjunction with other evidence, and did not provide arguments as to why the interrogation protocol was“the strongest evidence” in the opinion of the court.
Moreover, the situation willarise when in the criminal proceedings in the court an interrogation protocol will be recognized as inadmissible evidence, and the testimony given is false, and an acquittal has been issued- in the administrative case, such a report will appear as a single proof and an illegal decision will be delivered not in favor of the taxpayer.