THE DISTRICT COURT FOUND THE TRANSACTION SUSPICIOUS ON THE EVE OF A TAX AUDIT

In the framework of the bankruptcy case (no. A63-14787/18), the debtor's creditor (tax) applied to the court to challenge the debtor's transactions, indicating that they were committed in the presence of the debtor's insolvency - between affiliated persons and with the intention to harm creditors.

The courts of the first and appellate instance recognized the creditor's arguments as untenable and refused to satisfy the claims.

The cassation sent the dispute for a new consideration. The court noted that the authorized body indicated that the transaction for the alienation of immovable property and equipment was made on the day of receipt of the notification of the possible appointment of an on-site tax audit against the debtor, the contracts were registered by the registering authority shortly before bankruptcy (which indicated signs of insolvency) and aimed at withdrawing the most liquid assets of the debtor.

In addition, as the district court noted, the lower instances did not investigate the arguments of the Federal Tax Service about the affiliation of the debtor and the beneficiaries of the transactions.