Formation of Criminal Liability for Declaring False Information in Ukraine

Abstract

The article examines the process of formation and development of criminal liability for false declaration in Ukraine. Since the norms that currently provide for criminal liability for declaring false information (Article 366-2, 366-3) have undergone a rather long process of formation and development. The authors single out four main periods of the process of the genesis of the specified norms.
The first period – from 1991 to 2014. At the specified time, the term «declaration of personal income» first appeared in the system of national legislation and primarily concerned civil servants. A further step in establishing responsibility for declaring false information in Ukraine was the adoption of the Law of Ukraine dated June 11, 2009 «On the principles of preventing and countering corruption. » Responsibility for such illegal acts was mainly administrative and legal, and the appropriate provisions were enshrined in the Code of Ukraine on Administrative Offenses.
The second stage on the way to criminalizing the declaration of false information is connected, on the one hand, with the conclusion of the Association Agreement between Ukraine and the EU, and on the other hand, with the adoption of the Law of Ukraine dated October 14, 2014 «On Prevention of Corruption». Art supplemented the Criminal Code of Ukraine. 366-1 «Declaration of unreliable information». In 2016, the legislator finally differentiated the legal responsibility for the submission of knowingly inaccurate information in the declaration of a person authorized to perform the functions of the state or local self-government into disciplinary, administrative and criminal.
The third period is related to the events that took place at the end of 2020. On October 27, 2020, the Constitutional Court of Ukraine recognized the provisions of Art. 3661 of the Criminal Code of Ukraine as inconsistent with the Constitution of Ukraine. On December 4, 2020, the Verkhovna Rada of Ukraine adopted the Law, which provided for the restoration of criminal liability for declaring false information. In the Criminal Code of Ukraine, Art. Instead of Art. 366-1 two appeared – Art. 366-2 («Declaration of unreliable information») and Article 366-3 («Failure by the subject of the declaration to submit a declaration of a person authorized to perform the functions of the state or local self-government»).
The last, fourth period is associated with making changes to the text of Art. 366-2 and 366-3 of the Criminal Code of Ukraine in accordance with the Law of Ukraine dated June 29, 2021 «On Amendments to the Code of Ukraine on Administrative Offenses, the Criminal Code of Ukraine on Improving Liability for Declaring Unreliable Information and Failure by the Declaring Subject to Submit a Declaration of a Person Authorized to Perform State Functions or local self-government».