RusBankrot
We know everything about bankruptcy
14/05/2024
Tuesday
THIS DAY IN HISTORY:
14 May 
1970 The creation of the CIS Economic Union.
1970 The creation of the CIS Economic Union.
1970 The establishment of the state of Israel and declaration of its independence.
1970 The establishment of the state of Israel and declaration of its independence.
1970 The sale of serfs at the public auctions was prohibited in Russia.
1970 The sale of serfs at the public auctions was prohibited in Russia.
14 May
1970 The creation of the CIS Economic Union.
1970 The creation of the CIS Economic Union.
1970 The establishment of the state of Israel and declaration of its independence.
1970 The establishment of the state of Israel and declaration of its independence.
1970 The sale of serfs at the public auctions was prohibited in Russia.
1970 The sale of serfs at the public auctions was prohibited in Russia.
THE DISTRICT COURT DEALT WITH THE ORDER OF TAX CLAIMS IN THE BANKRUPTCY OF A CITIZEN
As part of the bankruptcy case (No. A76-32625/22), the tax service applied for inclusion of the claim in the debtor's register.
The courts of two instances satisfied the application, partially including the requirement in the second stage of the register, partially in the third stage. The courts were guided by the fact that claims regarding the amount of arrears in personal income tax are subject to inclusion in the second stage of the register on the basis of explanations from the highest court.
The district Court annulled the judicial acts, including the requirement in the third stage of the register in full and noted that the materials of the case have been established and are not disputed by the authorized body, the requirement of the Federal Tax Service (FTS) to pay tax amounts is not related to the fulfillment by the debtor of the duties of a tax agent.
As the court clarified, the tax was charged on transactions made by the debtor on the stock exchange, while an in-house audit of the tax authority established the fact of artificial and unjustified creation of a negative financial result by the debtor, in connection with which the amount of additional income taxed by personal income tax was established. There were no obligations of the tax agent on the debtor in the legal relations under consideration. The requirements of the authorized body regarding the arrears of personal income tax were subject to accounting in the third stage of the register. The courts' conclusions to the contrary are based on the incorrect application of the norms of substantive law.
The courts of two instances satisfied the application, partially including the requirement in the second stage of the register, partially in the third stage. The courts were guided by the fact that claims regarding the amount of arrears in personal income tax are subject to inclusion in the second stage of the register on the basis of explanations from the highest court.
The district Court annulled the judicial acts, including the requirement in the third stage of the register in full and noted that the materials of the case have been established and are not disputed by the authorized body, the requirement of the Federal Tax Service (FTS) to pay tax amounts is not related to the fulfillment by the debtor of the duties of a tax agent.
As the court clarified, the tax was charged on transactions made by the debtor on the stock exchange, while an in-house audit of the tax authority established the fact of artificial and unjustified creation of a negative financial result by the debtor, in connection with which the amount of additional income taxed by personal income tax was established. There were no obligations of the tax agent on the debtor in the legal relations under consideration. The requirements of the authorized body regarding the arrears of personal income tax were subject to accounting in the third stage of the register. The courts' conclusions to the contrary are based on the incorrect application of the norms of substantive law.
07.12.2023
