RusBankrot
We know everything about bankruptcy
21/07/2026
Tuesday
THIS DAY IN HISTORY:
21 July 
1970 The men of Ingushetia were allowed to have four wives - a year later the law was repealed by the Supreme C The men of Ingushetia were allowed to have four wives - a year later the law was repealed by the Supreme Court of the Russian Federation.
1970 The men of Ingushetia were allowed to have four wives - a year later the law was repealed by the Supreme Court of the Russian Federation.
1970 Mikhail Romanov was crowned in Moscow, having become the first Tsar in the Romanov dynasty.
1970 Mikhail Romanov was crowned in Moscow, having become the first Tsar in the Romanov dynasty.
1970 Pope Paul III established the Roman Inquisition to fight Protestantism.
1970 Pope Paul III established the Roman Inquisition to fight Protestantism.
21 July
1970 The men of Ingushetia were allowed to have four wives - a year later the law was repealed by the Supreme C The men of Ingushetia were allowed to have four wives - a year later the law was repealed by the Supreme Court of the Russian Federation.
1970 The men of Ingushetia were allowed to have four wives - a year later the law was repealed by the Supreme Court of the Russian Federation.
1970 Mikhail Romanov was crowned in Moscow, having become the first Tsar in the Romanov dynasty.
1970 Mikhail Romanov was crowned in Moscow, having become the first Tsar in the Romanov dynasty.
1970 Pope Paul III established the Roman Inquisition to fight Protestantism.
1970 Pope Paul III established the Roman Inquisition to fight Protestantism.
SUBSIDY FOR AN ABANDONED ACTIVE WITHOUT OFFICIAL LIQUIDATION
The creditor filed a lawsuit with the court to hold the company liable for its obligations (case No. A44-2483/25).
The courts of two instances refused to satisfy the claim, concluding that the creditor did not have the right to bring the defendant to subsidiary liability, since the company is an active legal entity.
The cassation sent the case back for reconsideration, noting the following:
The courts of two instances refused to satisfy the claim, concluding that the creditor did not have the right to bring the defendant to subsidiary liability, since the company is an active legal entity.
The cassation sent the case back for reconsideration, noting the following:
- When the possibility of enforcing the debt in an ordinary manner has been exhausted and there is no possibility of implementing the mechanisms for enforcing it through the assets of an inactive legal entity, the creditor cannot be deprived of the right to claim compensation for the harm caused to it by bringing the controlling persons to subsidiary liability.
- A legal entity is considered to have effectively ceased its activities (an inactive legal entity) if, within the twelve months preceding the relevant decision by the registering authority, it has not submitted the reporting documents required by the legislation of the Russian Federation on taxes and fees and has not conducted transactions on at least one bank account.
- If the creditor provides evidence that the debtor has effectively ceased operations, the court may, taking into account the circumstances of the case and the criteria established by law, hold the controlling person liable for subsidiary liability before the legal entity is removed from the ЕГРЮЛ if it establishes that the inability to satisfy the creditor's claim is due to the controlling person's actions.
- As follows from the case materials, the plaintiff pointed out that the company had the characteristics of an inactive legal entity, namely: the absence of cash flow on its current accounts, the failure to submit tax and accounting reports, and the termination of enforcement proceedings initiated by the district court in other cases due to the impossibility of recovery.
- Given these circumstances, the courts had to verify the plaintiff's claims about the company's actual termination of its activities and draw conclusions about the legitimacy of the creditor's claim based on the established facts.
- At the same time, the burden of proof of the parties' claims and objections should be distributed by the court in such a way that the parties have an objective opportunity to present the necessary evidence. It is unacceptable to require a party to present evidence of certain circumstances if it cannot obtain it because it is held by the other party to the dispute, who does not voluntarily disclose it.
- If a bona fide creditor is denied access to the specified information, and the controlling person refuses or evades providing explanations about their actions (inaction) in managing the debtor, the reasons for non-performance of obligations to the creditor and the termination of economic activity, or provides incomplete information, then the duty to prove that there are no grounds for imposing subsidiary liability is assigned to the person being held liable.
- The same legal position applies to the case when a legal entity has not yet been removed from the register, but is already effectively inactive. A different approach would lead to the legal insecurity of creditors of "abandoned" legal entities and would infringe upon their rights in comparison with creditors of liquidated legal entities.
07.07.2026
