THE SUPREME COURT EXTENDS GUARANTEES OF THE RIGHTS OF SUBSIDIARY DEFENDANTS

The Company appealed to the court with an application to challenge the decision of the IFNS (case no. A51-5236/22), by which it was held liable in the form of additional taxes, and on the basis of which a bankruptcy case was initiated.

During the consideration of the case, the former director of the company filed a petition to enter the case as a third party.

The application was motivated by the fact that in the framework of the bankruptcy case, the issue of bringing the former director to subsidiary responsibility is being considered, therefore, the decision in the case of challenging the tax inspection act will affect the applicant's rights.

The courts of three instances refused to satisfy the petition. The Supreme Court of the Russian Federation referred the dispute for a new consideration, noting that if the issue of the legality of the inspection's decision is resolved outside the framework of the bankruptcy case, the controlling person against whom a claim for subsidiary liability has been filed in accordance with the established procedure, the right to judicial protection should be granted to a similar extent. As specified, such a person has the right to enter into the case as a third party, and in the case when a judicial act has already been issued in the case, he has the right to appeal the court's decision in an appeal, cassation procedure in relation to Article 42 of the APC of the Russian Federation.

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