RusBankrot
We know everything about bankruptcy
03/05/2024
Friday
THIS DAY IN HISTORY:
3 May 
2021 World Press Freedom Day
2020 World Press Freedom Day
1957 Collective farms were transformed into the state farms in the USSR.
1957 Collective farms were transformed into the state farms in the USSR.
1841 New Zealand was declared a British colony.
1841 New Zealand was declared a British colony.
3 May
2021 World Press Freedom Day
2020 World Press Freedom Day
1957 Collective farms were transformed into the state farms in the USSR.
1957 Collective farms were transformed into the state farms in the USSR.
1841 New Zealand was declared a British colony.
1841 New Zealand was declared a British colony.
THE COP HAS PUBLISHED A REVIEW OF THE PRACTICE FOR 2023
The Constitutional Court of the Russian Federation summed up the results of its practice for 2023. The review includes positions from the decisions of the Constitutional Court adopted last year, some of which relate to bankruptcy.
For example, in paragraph 42, the Constitutional Court recalled the decision on the issue of bringing persons controlling the company to subsidiary liability in court proceedings in case of exclusion of the company from the Unified State Register of Legal Entities, namely, a simplified procedure for proving the existence of grounds for prosecution.
Paragraph 58 is devoted to the position on the exclusion of tax penalties from the amount of subsidiary liability. Despite its adoption at the end of 2023, the courts are already actively applying this position.
Also, the Constitutional Court reminded (paragraph 10) about the procedure for repayment of tax claims when selling the bankrupt's property at auction. Such requirements are taken into account as part of the third stage of the registry.
The full list of positions is available at the link.
For example, in paragraph 42, the Constitutional Court recalled the decision on the issue of bringing persons controlling the company to subsidiary liability in court proceedings in case of exclusion of the company from the Unified State Register of Legal Entities, namely, a simplified procedure for proving the existence of grounds for prosecution.
Paragraph 58 is devoted to the position on the exclusion of tax penalties from the amount of subsidiary liability. Despite its adoption at the end of 2023, the courts are already actively applying this position.
Also, the Constitutional Court reminded (paragraph 10) about the procedure for repayment of tax claims when selling the bankrupt's property at auction. Such requirements are taken into account as part of the third stage of the registry.
The full list of positions is available at the link.
06.02.2024
