Lviv court releases owner of Attico and Zlata chains from criminal liability

The Lychakivskyi District Court of Lviv ruled to release entrepreneur Mykola Savka from criminal liability. The man is the owner of the Attico, Zlata, and Aquas trademarks, as well as a chain of shoe stores in Lviv and the surrounding region.

Details of the tax manoeuvre

Criminal proceedings were opened against Savka under Part 2 of Article 212 of the Criminal Code of Ukraine — for evasion of tax payment in large amounts.

According to the case materials, in 2025 the businessman applied a "business splitting" scheme. He involved individual entrepreneurs on the simplified taxation system in the process. These were predominantly employees of his own stores. Funds from the sale of footwear and leather goods were transferred to their accounts.

In fact, all seven Attico stores and 14 Zlata stores were under the control of a single individual.

Analysts from the Economic Security Bureau established that thanks to this scheme, the VAT taxable base was understated by approximately 52.9 million hryvnia. The amount of unpaid tax was 10.57 million hryvnia.

Grounds for release from punishment

Mykola Savka admitted his guilt. Even before being brought to criminal liability, he paid the full amount of the tax arrears to the budget. In addition, the entrepreneur voluntarily transferred 500,000 hryvnia to support the Armed Forces of Ukraine.

Since the damages to the state were fully compensated, the court applied Part 4 of Article 212 of the Criminal Code of Ukraine and released the defendant from criminal liability.

The court also lifted the seizure of property confiscated during a search on 7 September 2026. This included mobile phones, laptops, documents, and cash. The court ordered these items to be returned to their owners.

Business information

Mykola Savka's store chain operates in Lviv and Lviv Oblast. The retail outlets of the Attico and Zlata brands have a shared loyalty system. The entrepreneur has been registered as an individual entrepreneur since 2011.