RusBankrot
We know everything about bankruptcy
05/12/2025
Friday
THIS DAY IN HISTORY:
5 December 
1936 The Stalinist Constitution of the USSR was adopted.
1936 the Stalinist constitution of the USSR was adopted.
1484 Pope Innocent VII initiated the "witch hunt".
1456 An earthquake that destroyed Naples occurred - 35 thousand people died.
1456 occurred an earthquake that destroyed Naples - 35 thousand people died.
5 December
1936 The Stalinist Constitution of the USSR was adopted.
1936 the Stalinist constitution of the USSR was adopted.
1484 Pope Innocent VII initiated the "witch hunt".
1456 An earthquake that destroyed Naples occurred - 35 thousand people died.
1456 occurred an earthquake that destroyed Naples - 35 thousand people died.
The role of tax acts in establishing the KDL's guilt
The manager applied to the court to hold the controlling persons vicariously liable (case no. A 49-1384/21).
The courts of two instances partially satisfied the application. At the same time, refusing to satisfy the application in another part, the courts proceeded from the lack of evidence that, as a result of the contested transaction, the debtor had ceased to carry out its activities. In addition, the manager has not provided evidence that the debtor committed tax offenses in the form of unjustified underestimation of the tax base and unjustified deduction of value-added tax occurred during the period of the debtor's management by the defendant. There is also no evidence that the defendant initiated transactions (operations) that contributed to the emergence of a crisis situation, its development and transition to the stage of objective bankruptcy.
The cassation sent the dispute for reconsideration in part, since the conclusions of the courts that the debtor's commission of tax offenses in the form of unjustified underestimation of the tax base and unjustified deduction of value-added tax occurred during the period of the defendant's management of the company were made prematurely.
The applicant of the cassation complaint notes that according to the act of tax audit and the decision on bringing to responsibility for committing a tax offense, it was established that the defendant was in charge of the entire production process and financial and economic activities in the company.
Thus, the cassation instance pointed out that the courts of previous instances had ignored significant evidence presented in the form of a tax audit report, witness statements and other case materials that could confirm the defendant's actual leadership of the debtor's activities even after the formal withdrawal from the membership.
Photo: Freepik
The courts of two instances partially satisfied the application. At the same time, refusing to satisfy the application in another part, the courts proceeded from the lack of evidence that, as a result of the contested transaction, the debtor had ceased to carry out its activities. In addition, the manager has not provided evidence that the debtor committed tax offenses in the form of unjustified underestimation of the tax base and unjustified deduction of value-added tax occurred during the period of the debtor's management by the defendant. There is also no evidence that the defendant initiated transactions (operations) that contributed to the emergence of a crisis situation, its development and transition to the stage of objective bankruptcy.
The cassation sent the dispute for reconsideration in part, since the conclusions of the courts that the debtor's commission of tax offenses in the form of unjustified underestimation of the tax base and unjustified deduction of value-added tax occurred during the period of the defendant's management of the company were made prematurely.
The applicant of the cassation complaint notes that according to the act of tax audit and the decision on bringing to responsibility for committing a tax offense, it was established that the defendant was in charge of the entire production process and financial and economic activities in the company.
Thus, the cassation instance pointed out that the courts of previous instances had ignored significant evidence presented in the form of a tax audit report, witness statements and other case materials that could confirm the defendant's actual leadership of the debtor's activities even after the formal withdrawal from the membership.
Photo: Freepik
03.06.2025
