THE SUPREME COURT EXPLAINED THE TAX NUANCES OF BANKRUPTCY OF THE HEREDITARY MASS

After the death of the testator, a bankruptcy case was initiated, during which the estate was included in the bankruptcy estate. Despite this circumstance, the tax service has submitted claims to the heirs for the payment of land tax, property tax on individuals, as well as contributions to state funds.

According to the Federal Tax Service, since the property was registered for the heirs, they were the payers of mandatory payments.

The court of first instance satisfied the claim in terms of collecting insurance premiums for compulsory medical insurance and penalties from one of the heirs, as well as penalties for insurance premiums for compulsory pension insurance and income tax penalties.

The decision was motivated by the fact that, since the immovable property that is the object of taxation inherited by the defendants as a result of the testator's death is included in the bankruptcy estate in connection with the recognition of the deceased testator as bankrupt, all claims for monetary obligations, including current payments, can be presented only during the bankruptcy procedure.

The appeal overturned the decision, collecting arrears of tax payments from the defendants. The Court of Appeal proceeded from the fact that the inclusion of property in the bankruptcy estate does not cancel the obligations of the heirs for its maintenance. The conclusions of the appeal were also supported by the Court of Cassation.

One of the heirs appealed to the Supreme Court of the Russian Federation with a cassation appeal, according to the results of which the court came to the following conclusions. Since the estate of the testator in the event of bankruptcy of the estate is included in the bankruptcy estate, the heirs do not have the right to dispose of this property, these powers are transferred to the debtor's financial manager. Since tax liabilities arose after the initiation of bankruptcy proceedings, these payments are current, and their satisfaction must be made at the expense of the bankruptcy estate.

Thus, the Supreme Court of the Russian Federation canceled the acts, sending the case for a new hearing to the court of appeal.

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