Printouts from Avito become evidence in a bankruptcy case

The Arbitration Court of the North-Western District considered the case on the complaint of the tax service, the representatives of which challenged the contract for the sale of a car owned by the debtor at a significantly lower price.  The courts of first instance and appeal rejected the applicant's arguments, but the district board considered its position to be unfounded.

Three years before the company was declared bankrupt, its head sold a car belonging to the company to an individual at a price significantly lower than the market price. After that, the company continued to use the vehicle, but under a lease agreement, incurring expenses. A few years later, the car again became the property of the company, but at a higher cost.

Disputing the first contract for the sale of a car, the tax authority presented printouts from the Avito website, from which it could be seen that the cost of similar vehicles was higher during the disputed period.

Therefore, the transaction was not made in market conditions. At the same time, the buyer was unable to provide any evidence to support his position, only indicating that at the time of purchase the car was in poor condition. During its subsequent sale, the agreement contained information about the serviceability of the vehicle and the absence of any comments on it.

The result of the consideration of the case was the cancellation of the earlier decisions and the referral of the case for reconsideration to the first instance (ruling in case № A21-5682/2018 dated April 12, 2022).