The issuance of regulatory legislative acts that reduce budget revenues or increase budget expenditures in violation of the law during a state of war

Abstract

The relevance of the research topic is driven by the necessity to ensure the financial stability of the state under the special legal regime of martial law in Ukraine and the requirement to adhere to the principle of a balanced budget. Given the contemporary challenges associated with military circumstances and economic instability, the effective criminal law protection of budgetary relations acquires particular significance, as the presence of substantial international aid increases the risks of abuse by officials in the management of public finances.The article provides a scholarly analysis of selected theoretical and practical issues regarding the application of Article 211 of the Criminal Code of Ukraine, which establishes criminal liability for the issuance of regulatory legal acts by an official that decrease budget revenues or increase budget expenditures contrary to the law, provided that the subject matter of such actions involves budget funds in large amounts. Furthermore, a comprehensive analysis of the elements of the crime (corpus delicti) stipulated in Article 211 of the Criminal Code of Ukraine is conducted. The study examines the genesis of the article's amendments, explores the objective and subjective elements of the offense, and analyzes the existing case law of the Supreme Court.Special attention is devoted to the issue of the individualization of criminal liability in cases where decisions are made by collegial bodies. It is substantiated that, in accordance with the principles of Ukrainian criminal law enshrined in the Criminal Code of Ukraine, collective criminal liability is impermissible, and liability must be strictly personal. At the same time, it is established that in the sphere of budgetary legal relations, this creates certain difficulties in proving the guilt of specific officials, particularly under conditions of collegial administrative decision-making.Based on the results of the analysis, it is concluded that under martial law, Article 211 of the Criminal Code of Ukraine gains increased relevance as a tool for ensuring financial stability, the legality of budgetary decisions, and, in a broader sense, as a component of the system of guarantees for the national security of the state.