RusBankrot
We know everything about bankruptcy
13/05/2026
Wednesday
THIS DAY IN HISTORY:
13 May 
1970 The last marsupial wolf was killed.
1970 The last marsupial wolf was killed.
1970 The abolition of slavery in Brazil.
1970 The abolition of slavery in Brazil.
1970 The decree of the Empress Elizaveta Petrovna on the establishment of the first bank in Russia was adopted.
1970 The decree of the Empress Elizaveta Petrovna on the establishment of the first bank in Russia was adopted.
13 May
1970 The last marsupial wolf was killed.
1970 The last marsupial wolf was killed.
1970 The abolition of slavery in Brazil.
1970 The abolition of slavery in Brazil.
1970 The decree of the Empress Elizaveta Petrovna on the establishment of the first bank in Russia was adopted.
1970 The decree of the Empress Elizaveta Petrovna on the establishment of the first bank in Russia was adopted.
The Supreme Court of the Russian Federation recognized the tax pledge as a priority in the insolvency case
The proceedings related to the insolvency of debtors have received a new important precedent. The country's highest court recorded in a review of practice for 2025 that the Federal Tax Service has the right to use the status of a secured creditor, even if the collateral did not arise under a contract, but on the basis of legislative norms. 73 of the Tax Code of the Russian Federation plays a key role here.
The proceedings related to the insolvency of debtors have received a new important precedent. The country's highest court recorded in a review of practice for 2025 that the Federal Tax Service has the right to use the status of a secured creditor, even if the collateral did not arise under a contract, but on the basis of legislative norms. 73 of the Tax Code of the Russian Federation plays a key role here.
The reason for such detailed explanations was the specific case of declaring the debtor bankrupt. As part of this process, the judicial authorities dealt with two competing positions.
The first party (the Federal Tax Service) demanded that a claim in the amount of 109 million rubles be included in the register, but with a special status – as secured by collateral. The second party, represented by the bankruptcy trustee, insisted that the lien on the property (in particular, on four real estate objects and more than one and a half hundred units of movable property) arose unlawfully.
Interestingly, the local court of first instance sided with the manager, rejecting the claims of the tax authorities. However, upon appeal, the picture changed: the court of appeal recognized the arguments of the Federal Tax Service as legitimate, and the statement challenging the bail was unfounded. The higher instance (the district court) upheld this verdict.
The Supreme Court (the Economic Board) put an end to it, leaving the decisions of the appeal and the district unchanged. The resolution specifically emphasizes: according to the norms of the Civil Code, a pledge is not only contractual, but also legal. The tax lien is just the second case.
The judges also mentioned the norm in force since 2019 (paragraph 2.1 of the same Article 73 of the Tax Code). The bottom line is this: if the tax service has seized or applied other interim measures, this automatically generates collateral privileges for the Federal Tax Service. The mere fact of such measures is enough to give priority to other creditors.
An important point is the openness of the procedure. Information about which property has been identified must be published on the official Internet resource of the Federal Tax Service. Attempts to challenge these interim measures were unsuccessful.
The higher court indicated that there were no grounds for challenging the bankruptcy law in this case. As a result, the pledge, born by force of law, is legally valid, is entered into the register of claims and gives the Federal Tax Service priority in satisfying claims.
Photo: Freepik
The proceedings related to the insolvency of debtors have received a new important precedent. The country's highest court recorded in a review of practice for 2025 that the Federal Tax Service has the right to use the status of a secured creditor, even if the collateral did not arise under a contract, but on the basis of legislative norms. 73 of the Tax Code of the Russian Federation plays a key role here.
The reason for such detailed explanations was the specific case of declaring the debtor bankrupt. As part of this process, the judicial authorities dealt with two competing positions.
The first party (the Federal Tax Service) demanded that a claim in the amount of 109 million rubles be included in the register, but with a special status – as secured by collateral. The second party, represented by the bankruptcy trustee, insisted that the lien on the property (in particular, on four real estate objects and more than one and a half hundred units of movable property) arose unlawfully.
Interestingly, the local court of first instance sided with the manager, rejecting the claims of the tax authorities. However, upon appeal, the picture changed: the court of appeal recognized the arguments of the Federal Tax Service as legitimate, and the statement challenging the bail was unfounded. The higher instance (the district court) upheld this verdict.
The Supreme Court (the Economic Board) put an end to it, leaving the decisions of the appeal and the district unchanged. The resolution specifically emphasizes: according to the norms of the Civil Code, a pledge is not only contractual, but also legal. The tax lien is just the second case.
The judges also mentioned the norm in force since 2019 (paragraph 2.1 of the same Article 73 of the Tax Code). The bottom line is this: if the tax service has seized or applied other interim measures, this automatically generates collateral privileges for the Federal Tax Service. The mere fact of such measures is enough to give priority to other creditors.
An important point is the openness of the procedure. Information about which property has been identified must be published on the official Internet resource of the Federal Tax Service. Attempts to challenge these interim measures were unsuccessful.
The higher court indicated that there were no grounds for challenging the bankruptcy law in this case. As a result, the pledge, born by force of law, is legally valid, is entered into the register of claims and gives the Federal Tax Service priority in satisfying claims.
Photo: Freepik
04.05.2026
