THE SUPREME COURT WILL SPECIFY THE AMOUNT OF THE SUBSIDY AFTER ADDITIONAL TAXES ARE PAID TO A GROUP OF PERSONS

In the framework of the company's bankruptcy case, a claim was made to bring controlling persons to subsidiary liability (case no. A29-8156/17). One of the defendants was a company that was recognized as an interdependent person in relation to the debtor by the decision of the tax service.

The majority creditor of the debtor was the Federal Tax Service, whose claim was based on the above-mentioned decision to bring the debtor to tax liability in the form of fines and additional tax charges.

The courts of three instances granted the application for bringing the debtor's beneficiaries to subsidiary liability, rejecting the defendants' arguments about the need to reduce its size, taking into account the repayment of the part of the tax claims that is interdependent with respect to the debtor by the company. The courts considered that the amount of subsidiary liability can be determined solely on the basis of the size of creditors' claims in the register.

The Supreme Court referred the complaint to the board for consideration, noting the arguments that the amount of damage caused by interdependent persons to the budget is significantly lower than the amount included in the register of requirements of the tax authority. The court noted that the company had already paid taxes under the general taxation regime on the same income that was imputed to the debtor by the tax decision. The fact that the debtor's tax arrears are included in the register of creditors' claims does not exclude the need to take into account the amounts of taxes paid by the company when determining the amount of subsidiary liability of controlling persons.

At the same time, the fate of the claim of the tax authority included in the debtor's register remains unclear, since it should also be reduced in connection with repayment. Otherwise, there is an overpayment of tax, which will have to be returned to the debtor.

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