THE SUPREME COURT CLARIFIED THE MANAGER'S OBLIGATION TO RESERVE THE DEBTOR'S FUNDS

THE SUPREME COURT CLARIFIED THE MANAGER'S OBLIGATION TO RESERVE THE DEBTOR'S FUNDS

THE SUPREME COURT CLARIFIED THE MANAGER'S OBLIGATION TO RESERVE THE DEBTOR'S FUNDS
The Federal Tax Service appealed to the court with a demand to recognize the actions of the bankruptcy trustee as illegal. According to the authorized body, the manager unjustifiably and hastily repaid other claims of creditors of the third stage the day before the court session, at which the issue of the validity of the requirements of the Federal Tax Service to the debtor was considered (case no. A40-141307/2018).


In three instances, the Federal Tax Service refused to satisfy the requirements. The courts did not consider the actions of the manager to violate the provisions of the bankruptcy legislation. Since there were no disagreements between the manager and the authorized body regarding the composition and size of the claims, the manager had no grounds for reserving funds. The courts also noted that at the time of the authorized body's appeal to the court, the formation of the bankruptcy estate was not completed, and therefore the possibility of satisfying its claims was not lost.

Resolving the issue of transferring the complaint for further consideration, the judge of the Supreme Court of the Russian Federation I.A. Bukina pointed out that the creditor was not obliged to directly apply to the bankruptcy trustee with an application for resolving the disagreements that arose, since the judicial proceedings to consider the validity of the creditor's claims in itself presupposes the existence of such disagreements. Thus, the manager was obliged to reserve funds sufficient for the proportional satisfaction of the creditor's claim.

The Federal Tax Service also pointed to the fact ignored by the courts that, at the time of the body's appeal to the court, the creditors' meeting decided to complete the bankruptcy proceedings due to the debtor's lack of liquid property. These circumstances together indicate that the courts have not fully studied the circumstances of the case.

In this regard, the arguments of the Federal Tax Service deserve attention, and the complaint is subject to transfer to the Judicial Board for Economic Disputes. The court will consider the case on August 10, 2023.


14.07.2023