SC: PERSONS INVOLVED IN THE SUBSIDY HAVE THE RIGHT TO APPEAL AGAINST COURT DECISIONS

As a result of the on-site inspection, the MIFNS added taxes to Ussuriysky Industrial Park LLC in the amount of about 300 million rubles for the period in which Safonova T.M. was the general director. The company challenged the results of the audit in court. In parallel, the inspection achieved recognition of the company as bankrupt, and Safonova was involved as a subsidiary defendant (case No. A51-5236/2022).

In response to her involvement in the subsidiary, the former CEO asked the court to allow her to participate as a third party in the dispute over the results of the audit between Ussuriysky Industrial Park LLC and the Federal Tax Service. In the courts of three instances, she was refused, considering that the decision of the inspectorate on additional taxes to the company has no direct relation to her.

The Supreme Court of the Russian Federation did not agree with these conclusions. The economic Board pointed out that Safonova has the right to participate in the examination as a third party, since the amount of her subsidiary responsibility directly depends on the outcome of the case. Obstruction by the courts of the exercise of this right will negatively affect her right to protect her interests, since the mechanisms available to Safonova in the bankruptcy case are insufficient to fully protect her interests as a controlling debtor. Even if, at the end of the bankruptcy procedure, settlements with creditors will be carried out exclusively at the expense of the debtor's property, before their completion, the volume of claims in the register will also affect its legal status.

The higher instance also pointed out that Safonova has the right to appeal the court's decisions on the dispute over the results of the audit in appeal or cassation if the dispute has already been considered.

The acts of the lower courts have been canceled, the application of the controlling person has been sent for new consideration.

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