Review

This The article examines the subject of proof in criminal proceedings concerning embezzle-ment, misappropriation, or unlawful appropriation of property through abuse of official position (Article 191 of the Criminal Code of Ukraine), as well as the role of Investigative (Search) Actions (ISA) in establishing and proving the circumstances of the subject of proof and forming the evidentiary base. The relevance of the study is determined by the high social danger of these offenses and the critical disproportion between the number of registered proceedings (over 120,000 for 2013–2024) and the number of individuals sentenced to actual imprisonment (less than 0.5% of the total). The low effectiveness of investigations is further complicated by the multi-faceted nature of the offense, encompassing both property and corruption elements. The author focuses on the challenges of establishing and proving a key element of the subject of proof: culpability, specifically in demonstrating the direct intent of the official. It is shown that tra-ditional investigative actions (such as interrogations and inspections) are often ineffective due to coordinated defense strategies and the masking of the crime as legitimate business operations. This necessitates the use of additional means of proof, including temporary access to documents (for seiz-ing documentary evidence), forensic-economic examinations (to determine the amount of damage), and Covert Investigative Measures (CIM) to uncover direct intent and criminal conspiracy. Only a comprehensive application of ISA and CIM, aimed at establishing all circumstances of the subject of proof, allows for the formation of an adequate evidentiary base and the achievement of the «beyond a reasonable doubt» standard, which is key to addressing the hidden nature of these crimes. The article has practical significance for investigators, prosecutors, and judges, as the sub-ject of proof acts as a strategic filter that determines the scope and direction of investigative actions necessary for forming an adequate and admissible evidentiary base.