Abstract:
У статті розглянуто основні аспекти та засади проведення судово-економічних експертиз та експертних досліджень, пов’язаних з документальним підтвердженням розміру збитків, завданих сторонам у справах про банкрутство. Зокрема, розглянуто межі компетенції судового експерта-економіста під час проведення судово-економічних експертиз, пов’язаних з документальним підтвердженням розміру збитків у справах про банкрутство. Крім того, у статті розкрито сутність судово-економічної експертизи, а також наведено відмінність юридичного та економічного змісту поняття збитків. Наведено критерії визнання недійсними правочинів у судовому порядку, що визначені відповідним законодавством України.
Description:
The article considers the main aspects and principles of forensic economic expertise and expert research related to the documentary evidence of the amount of damages caused to the parties in bankruptcy cases. Thus, this article considers the limits of competence of a forensic economist in conducting forensic economic examinations related to the documentary evidence of the amount of damages in bankruptcy cases. In addition, the article reveals the essence of forensic economic expertise, as well as the difference between the legal and economic content of the concept of damages. The criteria for
invalidation of transactions in court, which are determined by the relevant legislation of Ukraine. The problem of the topic of this article is the peculiarities of forensic economic examinations in which the main task is to document the damage caused by business transactions aimed at committing fictitious bankruptcy. Issues to be decided by experts in bankruptcy cases often border on the legal qualification of financial crimes, as well as providing a legal assessment of the actions of officials, which is unacceptable during forensic examinations and beyond the competence of forensic experts with the right to conduct forensic economic examinations. When formulating issues related to the documentary evidence of the amount of damages, in bankruptcy cases, the initiators of forensic economic examinations must take into account that the
economic and legal content of the category of «damages» differ significantly. The basis for the legal
definition of damages is the grounds for their occurrence – illegal actions of a certain person. The issues of establishing damages in their legal sense go beyond the limits established by law for the use of special knowledge by a forensic expert. Deciding on the determination of damages, the expert determines their economic side, ie the amount of losses caused to the victim, regardless of the reasons for their occurrence, which must be taken into account by the initiators of forensic economic examination in their appointment.
