RusBankrot
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16/09/2024
Monday
THIS DAY IN HISTORY:
16 September 
1970 "Black Wednesday" of the British pound sterling.
1970 The Montreal Treaty for the Protection of the Earth's Ozone Layer was signed.
1970 Mexico declared independence from Spain.
16 September
1970 "Black Wednesday" of the British pound sterling.
1970 The Montreal Treaty for the Protection of the Earth's Ozone Layer was signed.
1970 Mexico declared independence from Spain.
IT IS NECESSARY TO REDUCE THE PRIORITY OF THE CREDITOR'S CLAIMS IN A TIMELY MANNER
The debtor's creditors appealed to the court with a request to resolve disagreements on the issue of accounting for tax claims on capitalized payments as part of not the first, but the third stage of the register (case no. A60-39837/14).
The court of first instance refused to satisfy the claims, based on the fact that an application for lowering the priority of a tax claim filed more than eight years after the requirements were established in the register of creditors of the debtor could not be considered as a separate dispute to be considered in a bankruptcy case, since such an application is related to circumstances previously established by a court decision that entered into force the act. Otherwise, it will be possible to consider the creditor's application for inclusion in the register in the presence of a judicial act that has entered into force, which established the size and priority of the claim.
The appeal satisfied the claim, having established that the debtor acts as the policyholder of persons injured in the workplace, the amount of payments is the amount of insurance security to which these persons are entitled in accordance with the Law on Compulsory Insurance. Since the court had previously established the necessary legal composition for the inclusion of claims in the register in the order of the third stage, in this case, the change in the order of capitalized payments will comply with the provisions of the Bankruptcy Law and legislation in the field of social insurance.
The cassation upheld the ruling of the first instance, pointing out that in the case in question, the violation led to a change in the order of satisfaction of tax claims after more than eight years from the date of inclusion in the register on the basis of a judicial act.
It is necessary to agree with the arguments of the cassation complaint that such actions significantly violate the rights of the authorized body, which throughout the bankruptcy proceedings procedure was deprived of the opportunity to participate in the management of the creditors' community, which is carried out by bankruptcy creditors of the third stage, due to the satisfaction of claims in a preferential manner. An arbitrary change in the order led to the occurrence of uncompensated losses of the authorized body in the form of deprivation of the right to manage the affairs of the creditor community
The conclusions of the court of appeal on the existence of substantive grounds for changing the order of satisfaction of claims cannot be taken into account, since there was no legal procedural basis for such verification initially.
The court of first instance refused to satisfy the claims, based on the fact that an application for lowering the priority of a tax claim filed more than eight years after the requirements were established in the register of creditors of the debtor could not be considered as a separate dispute to be considered in a bankruptcy case, since such an application is related to circumstances previously established by a court decision that entered into force the act. Otherwise, it will be possible to consider the creditor's application for inclusion in the register in the presence of a judicial act that has entered into force, which established the size and priority of the claim.
The appeal satisfied the claim, having established that the debtor acts as the policyholder of persons injured in the workplace, the amount of payments is the amount of insurance security to which these persons are entitled in accordance with the Law on Compulsory Insurance. Since the court had previously established the necessary legal composition for the inclusion of claims in the register in the order of the third stage, in this case, the change in the order of capitalized payments will comply with the provisions of the Bankruptcy Law and legislation in the field of social insurance.
The cassation upheld the ruling of the first instance, pointing out that in the case in question, the violation led to a change in the order of satisfaction of tax claims after more than eight years from the date of inclusion in the register on the basis of a judicial act.
It is necessary to agree with the arguments of the cassation complaint that such actions significantly violate the rights of the authorized body, which throughout the bankruptcy proceedings procedure was deprived of the opportunity to participate in the management of the creditors' community, which is carried out by bankruptcy creditors of the third stage, due to the satisfaction of claims in a preferential manner. An arbitrary change in the order led to the occurrence of uncompensated losses of the authorized body in the form of deprivation of the right to manage the affairs of the creditor community
The conclusions of the court of appeal on the existence of substantive grounds for changing the order of satisfaction of claims cannot be taken into account, since there was no legal procedural basis for such verification initially.
12.08.2024
