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THE SUPREME COURT WILL CONTINUE TO LOOK INTO THE RATIO OF COLLATERAL AND TAX CLAIMS IN BANKRUPTCY

... determining the procedure for repayment of debts on mandatory payments that arose as a result of the continuation of the debtor's business activities, in priority order to repay the claims of the collateral creditor in the period after the commencement of bankruptcy proceedings. The rest of the claims were denied. The higher courts attributed the requirements of the Federal Tax Service to the priority order in full. The Supreme Court (SC) referred the complaints of the governor and the bank to the board, noting that, contrary to the arguments of the authorized body and the conclusions of the courts, the bank was not a beneficiary from the continuation of the production ...

THE SUPREME COURT RECOGNIZED INTEREST-FREE LOANS AS COMPENSATORY FINANCING

... between Khakassetremont and Khakasstroyremont. All of them were challenged in the bankruptcy process on the initiative of the bankruptcy trustee and the Federal Tax Service. As a result, lower courts declared these transactions invalid, and the organization was charged 12.2 million ... ... Disputes pointed out the error of the cassation instance. Loans without interest were considered compensatory financing by the Supreme Court of the Russian Federation. This, in particular, was evidenced by the facts. The participant of the transaction repaid ...

THE SUPREME COURT EXPLAINED IN WHICH CASE IT IS IMPOSSIBLE TO APPLY A REDUCED TAX RATE FOR CROSS-BORDER PAYMENT

... of an offshore company, the Russian taxpayer will not be able to apply a reduced rate. In case no. A40-121109/2022, the Supreme Court issued ruling no. 305-ES23-13710 clarifying the position of the highest instance on the above issue. In particular,... ... accordance with the agreement between Singapore and the Russian Federation on the avoidance of double taxation. In 2021, the Federal Tax Service for the largest taxpayers No. 9 conducted an audit of PJSC Ural Bank for Reconstruction and Development. During ...

THE SUPREME COURT CLARIFIED THE MANAGER'S OBLIGATION TO RESERVE THE DEBTOR'S FUNDS

... satisfying its claims was not lost. Resolving the issue of transferring the complaint for further consideration, the judge of the Supreme Court of the Russian Federation I.A. Bukina pointed out that the creditor was not obliged to directly apply to the bankruptcy trustee with an application for resolving the disagreements that arose, since the judicial proceedings to consider ... ... disagreements. Thus, the manager was obliged to reserve funds sufficient for the proportional satisfaction of the creditor's claim. The Federal Tax Service also pointed to the fact ignored by the courts that, at the time of the body's appeal to the court, the creditors' ...

THE COP WILL CONSIDER THE ISSUE OF THE ORDER OF REPAYMENT OF TAX PENALTIES IN THE IMPLEMENTATION OF THE PLEDGE

... penalties and taxes are repayable before settlement with a secured creditor. In the bankruptcy case of LLC "Verkhnevolzhsky Brick Factory", the last position... ... organization hoped to repay its claims with the sale of collateral for 342 million. But the Federal Tax Service has put forward its demands for the repayment of taxes and penalties... ... repayment on a par with taxes. The reasons for the transfer of the cassation appeal to the Supreme Court were not established. Then Agrotorg decided to appeal to the Constitutional...

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