On April 3, 2024, within the framework of criminal proceedings investigated by the Investigative Committee of the Republic of Armenia, public criminal prosecution was initiated against our client, individual entrepreneur G.G., on charges of tax evasion in the amount exceeding AMD 556,000,000.
The defense of the accused in the mentioned criminal proceedings was undertaken by Gurgen Nersisyan, Partner and Attorney at LSA Law Firm.
During the preliminary investigation, the defense submitted numerous motions and complaints, challenged the results of the comprehensive tax audit before the Administrative Court, and, through the conclusion of a forensic accounting examination, successfully substantiated the unlawfulness of the methods applied during the comprehensive tax audit as well as the tax calculation methodology used.
Based on the procedural defense measures undertaken by the defense counsel and their outcomes, on January 8, 2026, the supervising prosecutor rendered a decision to terminate the public criminal prosecution against the accused on exonerative grounds.
By the said decision, all procedural coercive measures applied against our client were also lifted.
Although the criminal proceedings lasted for a considerable period of time and various coercive measures had been applied against our client for an extended duration (including a travel ban, seizure of property, and freezing of bank accounts), we highly appreciate and express our gratitude to the preliminary investigation body and the prosecution authorities for the legality, objectivity, and fairness demonstrated in the final decision, which resulted in the termination of the criminal prosecution.
