In Odessa, a court denied an agricultural company director's request to dismiss a tax case

In Odesa, a court refused to exempt a company director from criminal liability on charges of tax evasion amounting to 8.2 million hryvnias, despite the fact that the company had reimbursed the state the full amount. The court found that there was no evidence of the director’s personal involvement in reimbursing the losses.

On October 22, 2026, the Primorsky District Court of Odessa considered a renewed motion filed by the defense attorney for the director of Agro-Marin Trade LLC, who is accused of large-scale tax evasion. 

According to the prosecution, the company’s director failed to report the value of sunflower meal received free of charge in the tax return for the first half of 2024. This amounted to 6,600 metric tons of product with a total value of 45.54 million hryvnias.

According to the indictment, because this product was not included in the tax returns, the state budget lost 8,197,200 hryvnias in income tax revenue. 

In September 2024, Agro-Marin Trade LLC transferred 8.2 million hryvnias to compensate the state for the damages caused. This occurred even before the director was notified of the charges in February 2025.

The defense insisted on closing the criminal case, citing full compensation for the losses and the lack of evidence supporting the imposition of fines and penalties. The prosecutor did not object to granting the motion and referred to a letter from the State Tax Service dated February 20, 2025, which stated that there were no fines or late payment penalties in connection with the case.

However, the court noted that the funds had been paid by the company, and there was no evidence of the director’s personal involvement in the reimbursement of damages. According to the court’s conclusion, the mere fact that the company paid the funds is insufficient to exempt the official from criminal liability under this article—it is necessary to confirm personal involvement in the repayment of the debt.

As a result, the renewed request to exempt the director from criminal liability was denied. The criminal proceedings are ongoing.

Анна Літман