RusBankrot
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05/12/2025
Friday
THIS DAY IN HISTORY:
5 December 
1936 The Stalinist Constitution of the USSR was adopted.
1936 the Stalinist constitution of the USSR was adopted.
1484 Pope Innocent VII initiated the "witch hunt".
1456 An earthquake that destroyed Naples occurred - 35 thousand people died.
1456 occurred an earthquake that destroyed Naples - 35 thousand people died.
5 December
1936 The Stalinist Constitution of the USSR was adopted.
1936 the Stalinist constitution of the USSR was adopted.
1484 Pope Innocent VII initiated the "witch hunt".
1456 An earthquake that destroyed Naples occurred - 35 thousand people died.
1456 occurred an earthquake that destroyed Naples - 35 thousand people died.
IS UNRELIABLE REPORTING DATA THE BASIS FOR A REVISION OF THE SUBSIDY?
The manager and a third party filed applications for the defendant to be held vicariously liable for the debtor's obligations. The creditor applied for a review of the judicial act of the Court of Appeal on the refusal to satisfy the application under new circumstances (case no. A32-37286/19).
In granting the application, the Court of Appeal proceeded from the inconsistency of the accounting statements with the actual value of the debtor's assets. The court considered that in the case under consideration, the key point that led to the adoption of a judicial act refusing to hold the defendant vicariously liable was the fact that the accounting statements for the relevant year were used as fundamental evidence. Subsequently, the creditor revealed the discrepancy between the above information and the debtor's actual financial condition. The Court of Appeal recognized these circumstances as newly discovered.
The cassation refused to satisfy the application and pointed out the following:
Photo: Freepik
In granting the application, the Court of Appeal proceeded from the inconsistency of the accounting statements with the actual value of the debtor's assets. The court considered that in the case under consideration, the key point that led to the adoption of a judicial act refusing to hold the defendant vicariously liable was the fact that the accounting statements for the relevant year were used as fundamental evidence. Subsequently, the creditor revealed the discrepancy between the above information and the debtor's actual financial condition. The Court of Appeal recognized these circumstances as newly discovered.
The cassation refused to satisfy the application and pointed out the following:
- The issues of reliability (unreliability) of the information reflected in the accounting statements were included in the subject of the courts' study when considering an application for bringing the defendant to subsidiary liability, that is, the circumstance referred to by the creditor is new evidence relevant to the circumstances of the dispute that had already been investigated by the court.
- The unreliability of the balance sheet information is not a circumstance that could not have been known to the applicant, since the specified balance sheet was the subject of research and evaluation by the court when considering the dispute on its merits and making a decision.
- The circumstances referred to by the creditor objectively existed at the date of the decision of the court of Appeal; the persons involved in the case had the appropriate procedural opportunity to provide the court with evidence confirming the inconsistency of the information reflected in the debtor's accounting statements, including regarding the overstatement of assets, but did not take all necessary measures.
- Thus, the circumstances indicated by the applicant cannot be recognized as newly discovered.
Photo: Freepik
29.09.2025
