THE LACK OF AN OPPORTUNITY TO CHANGE THE DIRECTOR IN THE UNIFIED STATE REGISTER OF LEGAL ENTITIES DOES NOT DETRACT FROM HIS POWERS

THE LACK OF AN OPPORTUNITY TO CHANGE THE DIRECTOR IN THE UNIFIED STATE REGISTER OF LEGAL ENTITIES DOES NOT DETRACT FROM HIS POWERS

THE LACK OF AN OPPORTUNITY TO CHANGE THE DIRECTOR IN THE UNIFIED STATE REGISTER OF LEGAL ENTITIES DOES NOT DETRACT FROM HIS POWERS
The Company applied to the court to challenge the actions of the Federal Tax Service to disregard the company's complaints against the decision to refuse to bring tax liability (case no. A40-141160/23).

The courts of three instances satisfied the application, guided by the following:

• The Department found that the complaints were signed on behalf of the General director, whereas according to the data of the Unified State Register of Legal Entities, the general director of the company (a person entitled to act on behalf of the specified legal entity without a power of attorney) during the specified period (as well as at the moment) is another person, in respect of which information has been entered in the Unified State Register of Legal Entities on the unreliability of information about a person who has the right to act on behalf of a legal entity without a power of attorney.

• Rejecting this argument, the courts noted that on the basis of the decision of the sole participant, the general director of the company appointed the person who signed the disputed complaints, however, the tax authority refused state registration of changes in information about the head in the Unified State Register of Legal Entities.

• Thus, being unable to enter information in the Unified State Register of Legal Entities on the change of director, the company sent a repeated complaint against the decision with the attachment of all title documents confirming the powers of the appointed director.

09.09.2024