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

... and determining the procedure for repayment of arrears on mandatory payments that arose as a result of the continuation of the debtor's business activities (case No. A53-32531/16). The court of first instance resolved the differences by determining 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 ...

AFTER THE SALE OF THE BANKRUPT'S CAR, THE DEBTOR IS NOT RESPONSIBLE FOR PAYING THE TRANSPORT TAX

... registered with the traffic police for the defendant, in connection with which he is a payer of transport tax. There is no evidence indicating that the administrative plaintiff has taken measures to remove the vehicle from the registration register. The Supreme Court sent the case for a new hearing (SCAD Ruling of the Supreme Court of the Russian Federation dated 02/29/2024 No. 80-KAD23-8-K6) and drew attention to the following: • The court has completed the procedure for the sale of the debtor's (defendant's) property. The bankruptcy estate also includes a cargo tractor, which was sold by the financial manager as part of the bankruptcy procedure under the purchase and sale agreement. • Thus, the vehicle belonging to the administrative ...

THE SUPREME COURT CRITICIZED THE BILL ON THE ORDER OF MANDATORY PAYMENTS

The Supreme Court (SC) did not support the draft law proposed by the Government of the Russian Federation on establishing the order ... ... of VAT and income tax according to the rules of this article, but also the judicial practice on the basis of which property taxes are satisfied. The Supreme Court noted that before these complaints are considered, it is premature to make any legislative ...

THE SUPREME COURT WILL CONSIDER THE LEGALITY OF PAYING OFF TAX OBLIGATIONS BY ISSUING A LOAN

... taxes. He provided a loan to the company (debtor) controlled by him, and the funds received by the legal entity were used to pay taxes, as a result of which the criminal case was terminated. The courts of three instances refused to challenge the transaction, citing the fact that at the time of the transaction the debtor did not meet the criteria of insolvency, as well as the fact that the disputed loan was targeted and aimed at paying off tax obligations. The Supreme Court of the Russian Federation, in its ruling on the transfer, pointed out that the courts had not investigated the arguments ...

INDIVIDUAL LENDERS WERE ORDERED TO PAY PERSONAL INCOME TAX WITH INTEREST

On October 24, 2024, the Judicial Board for Economic Disputes of the Supreme Court of the Russian Federation issued a precedent-setting decision concerning the taxation of interest on loans issued by individuals (case No. A40-147367/2023). According to him, the interest received by citizens from such loans should be taxed ...

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