RusBankrot
We know everything about bankruptcy
05/12/2025
Friday
THIS DAY IN HISTORY:
5 December 
1936 The Stalinist Constitution of the USSR was adopted.
1936 the Stalinist constitution of the USSR was adopted.
1484 Pope Innocent VII initiated the "witch hunt".
1456 An earthquake that destroyed Naples occurred - 35 thousand people died.
1456 occurred an earthquake that destroyed Naples - 35 thousand people died.
5 December
1936 The Stalinist Constitution of the USSR was adopted.
1936 the Stalinist constitution of the USSR was adopted.
1484 Pope Innocent VII initiated the "witch hunt".
1456 An earthquake that destroyed Naples occurred - 35 thousand people died.
1456 occurred an earthquake that destroyed Naples - 35 thousand people died.
WHO PAYS FOR THE SALE OF THE BANKRUPT'S PROPERTY: TAX SERVICE OR CREDITORS?
The manager and the bank appealed to the court with a demand to change the order of repayment of the debtor's obligation to pay the restored VAT, as well as to resolve disagreements between the bankruptcy trustee, the bank and the tax service regarding the order of payment of the restored VAT.
The courts of two instances refused to satisfy the claims, pointing out the existence of a court ruling in the present case that had entered into force, which was left unchanged by the decisions of the court of Appeal and the district court, which resolved the differences between the bankruptcy trustee and the authorized body on the order and order of satisfaction of mandatory payments in the insolvency case of the company, the amounts of the restored value added tax were determined the cost of the sale of the debtor's property related to the fifth stage of current payments.
The courts also took into account the fact of partial execution of the said court ruling by transferring taxes to the budget by the bankruptcy trustee.
The cassation annulled the acts of the lower courts in part and resolved the differences. The court noted that, with regard to the provisions of the bankruptcy law, a legal position has been formed according to which, for the purpose of classifying tax arrears on restored VAT as registered or current, one should be guided by the period in which the operation was performed, which became the basis for forming the tax base for deduction, and therefore the restored VAT from the sale of the debtor's property should be attributed to the third stage of the register of creditors' claims is the basis for changing the previously determined priority of the claim of the authorized body.
According to the district court, the situation when, in the presence of a stable established judicial practice on the issue of the priority of repayment of the restored VAT as part of the third stage of the register of creditors, the authorized body reserves the right to pre-empt satisfaction of such claims as part of the fifth stage of current obligations, and the remaining creditors are consequently deprived of this opportunity, leads to an obvious imbalance of the rights of bankruptcy creditors and the authorized body.
Disagreements between the bankruptcy trustee, the bank and the federal tax service are subject to resolution only in respect of the outstanding portion of the recovered VAT.
Photo: Freepik
The courts of two instances refused to satisfy the claims, pointing out the existence of a court ruling in the present case that had entered into force, which was left unchanged by the decisions of the court of Appeal and the district court, which resolved the differences between the bankruptcy trustee and the authorized body on the order and order of satisfaction of mandatory payments in the insolvency case of the company, the amounts of the restored value added tax were determined the cost of the sale of the debtor's property related to the fifth stage of current payments.
The courts also took into account the fact of partial execution of the said court ruling by transferring taxes to the budget by the bankruptcy trustee.
The cassation annulled the acts of the lower courts in part and resolved the differences. The court noted that, with regard to the provisions of the bankruptcy law, a legal position has been formed according to which, for the purpose of classifying tax arrears on restored VAT as registered or current, one should be guided by the period in which the operation was performed, which became the basis for forming the tax base for deduction, and therefore the restored VAT from the sale of the debtor's property should be attributed to the third stage of the register of creditors' claims is the basis for changing the previously determined priority of the claim of the authorized body.
According to the district court, the situation when, in the presence of a stable established judicial practice on the issue of the priority of repayment of the restored VAT as part of the third stage of the register of creditors, the authorized body reserves the right to pre-empt satisfaction of such claims as part of the fifth stage of current obligations, and the remaining creditors are consequently deprived of this opportunity, leads to an obvious imbalance of the rights of bankruptcy creditors and the authorized body.
Disagreements between the bankruptcy trustee, the bank and the federal tax service are subject to resolution only in respect of the outstanding portion of the recovered VAT.
Photo: Freepik
29.07.2025
