Statute of Limitations Forces HACC to Drop $24 Million Case Against Former Tax Official

Criminal Proceedings Against Lyudmyla Solotva Dismissed

According to Главком: The High Anti-Corruption Court (HACC) closed a criminal case against Lyudmyla Solotva, a former official of the State Fiscal Service (SFS), on July 2, 2026. The decision was based on the expiration of the statute of limitations, which under Part 2 of Article 364 of the Criminal Code of Ukraine is set at 10 years. These time limits expired in the spring of 2026. This case highlights how procedural deadlines can prevent accountability even when substantial allegations exist.

Solotva served as head of the Debt Settlement Department within the SFS Debt Repayment Division starting in 2014. She was accused of aiding former SFS head Roman Nasirov in decisions to defer rental payments for companies linked to Oleksandr Onyshchenko. The alleged offenses occurred between 2015 and 2016, resulting in approximately 2 billion Ukrainian hryvnias (around $24 million) in losses to the state budget. Solotva coordinated the work of SFS territorial offices in the Kharkiv, Poltava, and Dnipropetrovsk regions.

Case Proceedings

Solotva was formally notified of suspicion in December 2021, and the HACC scheduled the case for substantive review in July 2023. However, the court remained in the evidence examination phase for three years. A hearing scheduled for May 18 was postponed due to the defense's absence, and the court had previously been set to hear the case on April 13. Solotva faced charges of complicity in abuse of power (Part 2 of Article 364 of the Criminal Code of Ukraine) and official forgery (Part 1 of Article 366 of the Criminal Code of Ukraine).

The National Anti-Corruption Bureau of Ukraine (NABU) reported suspicion against Roman Nasirov in March 2017. In October 2025, the HACC found Nasirov guilty and sentenced him to 6 years in prison, along with a 3-year ban from holding public office. The trial court also rejected the civil lawsuit filed by JSC Ukrgazvydobuvannya. Notably, the prosecutor, JSC Ukrgazvydobuvannya, and the State Tax Service of Ukraine did not oppose closing the case against Solotva.

The dismissal of the case against Lyudmyla Solotva underscores the critical role of statute of limitations in criminal proceedings, which can result in a lack of accountability for certain offenses even when sufficient grounds for prosecution exist. It also raises questions about the effectiveness of anti-corruption mechanisms in Ukraine, as prolonged judicial processes can hinder fair case resolution. The conviction of Roman Nasirov shows that anti-corruption bodies continue their work, but outcomes are not uniformly positive for all defendants.

The recent closure of the case against Lyudmyla Solotva due to the statute of limitations raises significant concerns about accountability in corruption cases. This situation parallels other high-profile cases, such as the recent ruling where a Ukrainian official was convicted for embezzling EU funds designated for housing displaced persons. Such instances highlight the ongoing challenges faced by anti-corruption efforts in Ukraine. To explore more about this conviction and its implications, read our detailed coverage here.