RusBankrot
We know everything about bankruptcy
11/12/2025
Thursday
THIS DAY IN HISTORY:
11 December 
2020 International Mountain Day.
2019 International Mountain Day.
1946 UNICEF was founded by the United Nations.
1946 UNICEF was organized by the United Nations.
1699 Peter I established the St. Andrew's flag as the official flag of the Russian military fleet.
11 December
2020 International Mountain Day.
2019 International Mountain Day.
1946 UNICEF was founded by the United Nations.
1946 UNICEF was organized by the United Nations.
1699 Peter I established the St. Andrew's flag as the official flag of the Russian military fleet.
THE SUPREME COURT FORBADE REDUCING THE OBLIGATIONS OF THE HEADS OF A BANKRUPT COMPANY TO THE FEDERAL TAX SERVICE
The Supreme Court (SC RF) has given an important clarification regarding the adjustment of tax arrears in bankruptcy cases and its impact on subsidiary liability. Considering the case of JSC Semiconductor Silicon Plant, the highest court took a clear position, overturning the decisions of the lower courts.
Earlier, the arbitration authorities met the debtor halfway, significantly reducing the amount of the Federal Tax Service's claims. This was based on two arguments: the low liquidity of the plant's assets and the awareness of the tax authority about the financial difficulties of the company back in 2014. This debt reduction directly affected the amount of subsidiary liability that the company's supervisors could bear.
However, the Supreme Court of the Russian Federation recognized this approach as erroneous and in violation of the law. Two key violations were identified. Firstly, the courts do not have the right to independently review the periods for bringing to subsidiary responsibility, as this contradicts the principle of the binding nature of previously issued judicial acts. Secondly, the tax service's awareness of the debtor's problems is not a legitimate reason to reduce its claims. The Federal Tax Service refers to "involuntary creditors," and the law does not provide such benefits for them.
Separately, the Supreme Court of the Russian Federation emphasized the procedural aspect of the property tax. Its amount can be reviewed solely on the basis of timely submitted updated declarations. Since the plant's management did not provide such documents, the courts had no right to adjust the charges, referring to the market valuation of assets or their liquidity.
The case (No. A33-12732/2017) has been sent for reconsideration to the Arbitration Court of the Krasnoyarsk Territory. Thus, the position of the Supreme Court of the Russian Federation sets an important precedent: subsidiary liability to state creditors cannot be reduced due to their awareness of the company's crisis, and tax liabilities are subject to recalculation only in strict accordance with the Tax Code (Tax Code of the Russian Federation).
Photo: Freepik
Earlier, the arbitration authorities met the debtor halfway, significantly reducing the amount of the Federal Tax Service's claims. This was based on two arguments: the low liquidity of the plant's assets and the awareness of the tax authority about the financial difficulties of the company back in 2014. This debt reduction directly affected the amount of subsidiary liability that the company's supervisors could bear.
However, the Supreme Court of the Russian Federation recognized this approach as erroneous and in violation of the law. Two key violations were identified. Firstly, the courts do not have the right to independently review the periods for bringing to subsidiary responsibility, as this contradicts the principle of the binding nature of previously issued judicial acts. Secondly, the tax service's awareness of the debtor's problems is not a legitimate reason to reduce its claims. The Federal Tax Service refers to "involuntary creditors," and the law does not provide such benefits for them.
Separately, the Supreme Court of the Russian Federation emphasized the procedural aspect of the property tax. Its amount can be reviewed solely on the basis of timely submitted updated declarations. Since the plant's management did not provide such documents, the courts had no right to adjust the charges, referring to the market valuation of assets or their liquidity.
The case (No. A33-12732/2017) has been sent for reconsideration to the Arbitration Court of the Krasnoyarsk Territory. Thus, the position of the Supreme Court of the Russian Federation sets an important precedent: subsidiary liability to state creditors cannot be reduced due to their awareness of the company's crisis, and tax liabilities are subject to recalculation only in strict accordance with the Tax Code (Tax Code of the Russian Federation).
Photo: Freepik
08.12.2025
