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Supreme Court of Russia explained how to deal with leasing in case of bankruptcy

Not so long ago, the Supreme Court of the Russian Federation published a new Review of Judicial Practice concerning various areas of law, including insolvency cases. Specifically in this document, the highest court paid attention to leasing agreements and the specifics of working with them in the event of bankruptcy of one of the parties. A number of important theses of the Supreme Court of Russia are collected in this material. If a bankruptcy procedure has been introduced against the lessee, the lessor has the right to submit an independent claim ...

THE SUPREME COURT OF RUSSIA: LEASE RIGHT CANNOT BE TRANSFERRED WITHIN THE FRAMEWORK OF BANKRUPTCY OF UNITARY ENTERPRISE

When considering the bankruptcy case of a state unitary enterprise, its manager initiated a discussion of the issue of transferring lease rights to ... ... concluded that the right to lease a land plot is not an asset of the debtor, which can be transferred for a fee ( clause 20 of the Review of Judicial Practice of the Supreme Court № 2 for 2021).

THE SUPREME COURT OF RUSSIA: A PURCHASE FROM BANKRUPT DOES NOT DEPRIVE OF A RIGHT TO DEDUCE VAT

... fulfillment of the obligation to pay VAT by his counterparties. In the situation under consideration, according to the opinion of the economic board, the judges should have established whether it was clear to the buyer of the goods that the seller, being in a bankruptcy position, was not able to pay VAT. Here, the tax authority must prove the involvement of the taxpayer in the violations committed in the process of circulation of goods ( clause 35 of the Review of Judicial Practice of the Supreme Court No. 2 (2021)).

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