The investigation established that the chief accountant of the communal enterprise of the Uzhhorod City Council intentionally submitted tax declarations for the environmental tax with understated coefficients to the controlling authorities. This concerned calculations for the placement of waste in specially designated places or facilities.

During the investigation of the criminal proceedings regarding the intentional evasion of tax payments (part 3 of Article 212 of the Criminal Code of Ukraine) in particularly large amounts, the chief accountant reimbursed 13.4 million UAH to the budget.

The prosecutor submitted a motion to the court to release the suspect from criminal liability due to the full reimbursement of damages based on part 4 of Article 212 of the Criminal Code of Ukraine.

The pre-trial investigation was conducted by detectives of the Territorial Department of the Bureau of Economic Security in the Transcarpathian region, with procedural guidance provided by prosecutors of the Transcarpathian Regional Prosecutor's Office.