RusBankrot
We know everything about bankruptcy
27/04/2024
Saturday
THIS DAY IN HISTORY:
27 April 
1970 The opening of the subway in Yekaterinburg
1970 The opening of the subway in Yekaterinburg
1970 The population was evacuated from Pripyat after the Chernobyl accident - all 40 thousand inhabitants were evacuated in 3 hours
1970 The population was evacuated from Pripyat after the Chernobyl accident - all 40 thousand inhabitants were evacuated in 3 hours
1970 The beginning of the civil war in Afghanistan, which continues up to this day
1970 The beginning of the civil war in Afghanistan, which continues up to this day
27 April
1970 The opening of the subway in Yekaterinburg
1970 The opening of the subway in Yekaterinburg
1970 The population was evacuated from Pripyat after the Chernobyl accident - all 40 thousand inhabitants were evacuated in 3 hours
1970 The population was evacuated from Pripyat after the Chernobyl accident - all 40 thousand inhabitants were evacuated in 3 hours
1970 The beginning of the civil war in Afghanistan, which continues up to this day
1970 The beginning of the civil war in Afghanistan, which continues up to this day
AFTER THE SALE OF THE BANKRUPT'S CAR, THE DEBTOR IS NOT RESPONSIBLE FOR PAYING THE TRANSPORT TAX
The tax service appealed to the court with a claim for recovery of transport tax arrears from the defendant.
Satisfying the stated requirements, the courts of three instances proceeded from the fact that the car in the period 2020 was registered with the traffic police for the defendant, in connection with which he is a payer of transport tax. There is no evidence indicating that the administrative plaintiff has taken measures to remove the vehicle from the registration register.
The Supreme Court sent the case for a new hearing (SCAD Ruling of the Supreme Court of the Russian Federation dated 02/29/2024 No. 80-KAD23-8-K6) and drew attention to the following:
• The court has completed the procedure for the sale of the debtor's (defendant's) property. The bankruptcy estate also includes a cargo tractor, which was sold by the financial manager as part of the bankruptcy procedure under the purchase and sale agreement.
• Thus, the vehicle belonging to the administrative plaintiff was forcibly sold by the financial manager to another person who is its proper owner in accordance with the concluded purchase and sale agreement.
• Since the legislation does not contain norms imposing on the previous owner of the vehicle the obligation to bear the burden of its maintenance if his property was forcibly sold to a third party at auction as part of the bankruptcy procedure, and the purchase and sale agreement was concluded by a financial manager without the participation of an administrative plaintiff, the defendant could not be the proper subject of an appeal to the authorized body an authority with an application for de-registration of a sold vehicle.
Satisfying the stated requirements, the courts of three instances proceeded from the fact that the car in the period 2020 was registered with the traffic police for the defendant, in connection with which he is a payer of transport tax. There is no evidence indicating that the administrative plaintiff has taken measures to remove the vehicle from the registration register.
The Supreme Court sent the case for a new hearing (SCAD Ruling of the Supreme Court of the Russian Federation dated 02/29/2024 No. 80-KAD23-8-K6) and drew attention to the following:
• The court has completed the procedure for the sale of the debtor's (defendant's) property. The bankruptcy estate also includes a cargo tractor, which was sold by the financial manager as part of the bankruptcy procedure under the purchase and sale agreement.
• Thus, the vehicle belonging to the administrative plaintiff was forcibly sold by the financial manager to another person who is its proper owner in accordance with the concluded purchase and sale agreement.
• Since the legislation does not contain norms imposing on the previous owner of the vehicle the obligation to bear the burden of its maintenance if his property was forcibly sold to a third party at auction as part of the bankruptcy procedure, and the purchase and sale agreement was concluded by a financial manager without the participation of an administrative plaintiff, the defendant could not be the proper subject of an appeal to the authorized body an authority with an application for de-registration of a sold vehicle.
20.03.2024
