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Supreme Court of Russia resolved the issue of downgrading the claims of an affiliated creditor

The Economic Board considered the complaint of the debtor and the tax authority against the decisions of the courts of appeal and the district,... ... operation as compensatory financing. The court of first instance, taking into account the affiliation of parties and their subordination to one beneficiary, satisfied the claim... ... compensatory, and therefore such a claim should have been subordinated in the register. The Supreme Court of the Russian Federation canceled the decisions of the court of appeal...

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