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25/05/2026
Monday
THIS DAY IN HISTORY:
25 May 
1970 Africa's Liberation Day.
1970 Africa's Liberation Day.
1970 North Korea conducted an underground nuclear test.
1970 The independence of Jordan from England was declared.
1970 The independence of Jordan from England was declared.
25 May
1970 Africa's Liberation Day.
1970 Africa's Liberation Day.
1970 North Korea conducted an underground nuclear test.
1970 The independence of Jordan from England was declared.
1970 The independence of Jordan from England was declared.
THE REVEALED TAX AFFILIATION OF THE DEBTOR AND THE CREDITOR AS A BASIS FOR REVISION OF INCLUSION IN THE REGISTER
The manager applied to the court for a review of the ruling on the inclusion of the creditor's claims in the register due to newly discovered circumstances (case no. A40-297670/22).
The court of first instance granted the application, proceeding from the fact that during the on-site tax audit in respect of the creditor company, the tax authority established circumstances indicating a consistency of actions between the creditor company and the debtor company that goes beyond the usual business relationships. The audit materials contain facts confirming the close relationship and coordination between these organizations.
The decision of the authorized body contains a direct indication of the dependence of the creditor company and the debtor company, as well as the circumstances established by the tax authority confirming it.
The appeal refused to satisfy the application, since the circumstances that were not and could not have been known to the applicant were not established within the framework of this separate dispute.
Receiving information by the manager, which he regards as the basis for reviewing the court's ruling on newly discovered circumstances, does not indicate that he did not know and could not have known about the availability of this information at the time of consideration of the creditor company's claims. At the same time, the debtor's bankruptcy trustee was entitled to provide his objections with the necessary, permissible and relevant evidence.
The court of appeal also pointed out that the act of the on-site tax audit and the decision of the tax inspectorate, which would indicate the actual existence of newly discovered circumstances, were not included in the case file.
The cassation upheld the decision of the first instance, pointing out that the affiliation of the debtor and the creditor is a circumstance that objectively existed at the time of the adoption of the definition. The circumstances of the affiliation of the debtor and the creditor were not the subject of judicial proceedings when determining.
This circumstance was revealed only based on the results of an audit conducted by the authorized body, which included a set of measures, including data from tax administration systems and seizures made by the tax authority at the location of the creditor company. Thus, the debtor's bankruptcy trustee, having no access to such sources of information and information, did not and could not have known about the specified circumstances confirming the relationship between the debtor and the creditor. The conclusion of the court of appeal to the contrary is not justified.
Photo: Freepik
The court of first instance granted the application, proceeding from the fact that during the on-site tax audit in respect of the creditor company, the tax authority established circumstances indicating a consistency of actions between the creditor company and the debtor company that goes beyond the usual business relationships. The audit materials contain facts confirming the close relationship and coordination between these organizations.
The decision of the authorized body contains a direct indication of the dependence of the creditor company and the debtor company, as well as the circumstances established by the tax authority confirming it.
The appeal refused to satisfy the application, since the circumstances that were not and could not have been known to the applicant were not established within the framework of this separate dispute.
Receiving information by the manager, which he regards as the basis for reviewing the court's ruling on newly discovered circumstances, does not indicate that he did not know and could not have known about the availability of this information at the time of consideration of the creditor company's claims. At the same time, the debtor's bankruptcy trustee was entitled to provide his objections with the necessary, permissible and relevant evidence.
The court of appeal also pointed out that the act of the on-site tax audit and the decision of the tax inspectorate, which would indicate the actual existence of newly discovered circumstances, were not included in the case file.
The cassation upheld the decision of the first instance, pointing out that the affiliation of the debtor and the creditor is a circumstance that objectively existed at the time of the adoption of the definition. The circumstances of the affiliation of the debtor and the creditor were not the subject of judicial proceedings when determining.
This circumstance was revealed only based on the results of an audit conducted by the authorized body, which included a set of measures, including data from tax administration systems and seizures made by the tax authority at the location of the creditor company. Thus, the debtor's bankruptcy trustee, having no access to such sources of information and information, did not and could not have known about the specified circumstances confirming the relationship between the debtor and the creditor. The conclusion of the court of appeal to the contrary is not justified.
Photo: Freepik
14.05.2026
