RusBankrot
We know everything about bankruptcy
04/06/2026
Thursday
THIS DAY IN HISTORY:
4 June 
1970 Tonga gained independence from the Great Britain.
1970 Tonga gained independence from the Great Britain.
1856 The Tretyakov Gallery was founded in Moscow.
1856 The Tretyakov Gallery was founded in Moscow.
1716 African slaves were first brought to Louisiana.
1716 African slaves were first brought to Louisiana.
4 June
1970 Tonga gained independence from the Great Britain.
1970 Tonga gained independence from the Great Britain.
1856 The Tretyakov Gallery was founded in Moscow.
1856 The Tretyakov Gallery was founded in Moscow.
1716 African slaves were first brought to Louisiana.
1716 African slaves were first brought to Louisiana.
THE SUN HAS PROTECTED COMPANIES FROM ACCELERATED BANKRUPTCY INITIATED BY CREDITORS
Russia's highest court has effectively banned tax authorities and other creditors from abusing the simplified procedure in the bankruptcy of an absent debtor. Now, to launch this mechanism, it is not enough just to declare the company's inaction – we need ironclad evidence.
The reason for the trial was the story of the Kazan company Alfa-Tech. In August 2023, the tax authority applied to arbitration with a claim for declaring the organization bankrupt. The fiscal authorities referred to her debt of 22.3 million rubles. The tax authorities insisted on an "accelerated" option by recognizing the defendant's status as an absent debtor in order to avoid the monitoring stage.
The argument was that the company had almost no assets (6 thousand rubles by the end of 2022). The Federal Tax Service also referred to the zero income tax return submitted for the first half of the year in 2023. The law does allow for such a simplified procedure if the activity is actually terminated, it is impossible to find a supervisor, there are no assets to cover expenses, and also if there is no movement on accounts during the year.
The courts of first instance, appeal and cassation instances in Tatarstan sided with the Federal Tax Service. The defendant's representatives tried to prove that the business was functioning. A real estate lease agreement was provided as confirmation. But the judges were not satisfied with the contract, as it was issued later than the insolvency claim was received. The debtor mentioned lawsuits to challenge transactions involving the alienation of vehicles. But even this did not convince the judges of the existence of assets.
It came to the SCES of the Armed Forces of the Russian Federation, where the director and the owner of the company applied. And the verdict was unexpected for the tax authorities. All lower-level decisions were reversed.
The higher court pointed out the obvious contradictions in the case. If the tax service initially talked about the property for a modest 6 thousand, then in the statements for the beginning of 2025, the property was estimated at 18.6 million. In addition, the issue of the lack of account transactions was also reviewed, since only nine months had passed without any movements on the date of the Federal Tax Service's appeal, and the law requires a full year. Even on the day of the application and a month after that, the company conducted bank transactions.
Separately, the court noted that the debtor's accounts were blocked directly by employees of the Federal Tax Service. Therefore, it is unacceptable to refer to the absence of operations as a sign of termination of activities in such a situation. The Supreme Court took into account that representatives of Alfa-Tech regularly attended meetings, submitted reports, paid taxes and utilities. This, according to the judges, proves the intention to save the business.
The case has been sent for a new review. But now it's in the general order, and not according to a simplified scheme. Lawyers call this decision epochal. After all, the procedure of the absent debtor has always been considered beneficial for creditors and the Federal Tax Service. It is cheaper and faster, and does not require supervision. But this benefit often hid the hasty liquidation of a business that was still alive.
Experts emphasize that the Supreme Court has given a clear signal. You cannot create obstacles to the company's work (for example, block its accounts), and then use these same obstacles as grounds for bankruptcy under the simplified procedure. And most importantly, the burden of proving the signs of an absent debtor lies solely with the creditor applicant.
A formal approach, pulling out convenient facts and ignoring the rest of the evidence will prove problematic in the future. The Supreme Court of the Russian Federation once again reminded that bankruptcy is an extreme measure, and not a tool for quick reprisals against business. Rehabilitation of the debtor and restoration of his solvency should take priority over liquidation.
The reason for the trial was the story of the Kazan company Alfa-Tech. In August 2023, the tax authority applied to arbitration with a claim for declaring the organization bankrupt. The fiscal authorities referred to her debt of 22.3 million rubles. The tax authorities insisted on an "accelerated" option by recognizing the defendant's status as an absent debtor in order to avoid the monitoring stage.
The argument was that the company had almost no assets (6 thousand rubles by the end of 2022). The Federal Tax Service also referred to the zero income tax return submitted for the first half of the year in 2023. The law does allow for such a simplified procedure if the activity is actually terminated, it is impossible to find a supervisor, there are no assets to cover expenses, and also if there is no movement on accounts during the year.
The courts of first instance, appeal and cassation instances in Tatarstan sided with the Federal Tax Service. The defendant's representatives tried to prove that the business was functioning. A real estate lease agreement was provided as confirmation. But the judges were not satisfied with the contract, as it was issued later than the insolvency claim was received. The debtor mentioned lawsuits to challenge transactions involving the alienation of vehicles. But even this did not convince the judges of the existence of assets.
It came to the SCES of the Armed Forces of the Russian Federation, where the director and the owner of the company applied. And the verdict was unexpected for the tax authorities. All lower-level decisions were reversed.
The higher court pointed out the obvious contradictions in the case. If the tax service initially talked about the property for a modest 6 thousand, then in the statements for the beginning of 2025, the property was estimated at 18.6 million. In addition, the issue of the lack of account transactions was also reviewed, since only nine months had passed without any movements on the date of the Federal Tax Service's appeal, and the law requires a full year. Even on the day of the application and a month after that, the company conducted bank transactions.
Separately, the court noted that the debtor's accounts were blocked directly by employees of the Federal Tax Service. Therefore, it is unacceptable to refer to the absence of operations as a sign of termination of activities in such a situation. The Supreme Court took into account that representatives of Alfa-Tech regularly attended meetings, submitted reports, paid taxes and utilities. This, according to the judges, proves the intention to save the business.
The case has been sent for a new review. But now it's in the general order, and not according to a simplified scheme. Lawyers call this decision epochal. After all, the procedure of the absent debtor has always been considered beneficial for creditors and the Federal Tax Service. It is cheaper and faster, and does not require supervision. But this benefit often hid the hasty liquidation of a business that was still alive.
Experts emphasize that the Supreme Court has given a clear signal. You cannot create obstacles to the company's work (for example, block its accounts), and then use these same obstacles as grounds for bankruptcy under the simplified procedure. And most importantly, the burden of proving the signs of an absent debtor lies solely with the creditor applicant.
A formal approach, pulling out convenient facts and ignoring the rest of the evidence will prove problematic in the future. The Supreme Court of the Russian Federation once again reminded that bankruptcy is an extreme measure, and not a tool for quick reprisals against business. Rehabilitation of the debtor and restoration of his solvency should take priority over liquidation.
03.06.2026
