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SUBSIDIARY LIABILITY FOR TAX OBLIGATIONS

... tax debts of an organization only if the conditions for bringing him to civil liability are met and only after the available mechanisms for collecting arrears directly from the organization, as well as from other persons, have been exhausted who bear subsidiary liability in accordance with the procedure provided for by civil law and bankruptcy law. The Constitutional Court of the Russian Federation pointed out one of the features of tax offenses committed by legal entities: since liability for such ...

THE SUPREME COURT RECALCULATED THE TERMS IN THE DISPUTE ON SUBSIDIARY LIABILITY

... consider a cassation appeal, which was addressed by the former head of the company "Angarit" Irina Voropaeva. In the insolvency case of the company (No. A19-5157/2017), one of the creditors (JSC "IESK") tried to bring the ex-director to subsidiary liability. However, the issue of calculating the statute of limitations greatly confused the situation in which the judges of the Supreme Court of the Russian Federation had to deal with. From December 25, 2014 to June 25, 2019, Irina Voropaeva ...

Tax officials clarified what will help to reduce subsidiary liability

The Federal Tax Service of Russia for the Ulyanovsk Region issued an explanation regarding subsidiary liability. In particular, the department named cases in which it is possible to reduce the amount of the cash payment, as well as situations where the right to initiate a case for bringing to subsidiary liability outside the bankruptcy process....

Supreme Court of Russia indicated the case of abolition of subsidiary liability

The Economic Board of the Supreme Court of Russia considered a dispute on bringing the head of debtor to subsidiary liability. The reason was the failure to transfer the company's documentation to the bankruptcy trustee, which significantly hampered the latter's activities related to the bankruptcy process. The court of first instance satisfied the claim,...

5 Important Trends of subsidiary liability in bankruptcy

The issue of bringing citizens and legal entities to subsidiary liability continues to be relevant among participants in civil cases. The past year 2021 was rich in the positions of the courts on this issue. Vladimir Kuznetsov, the Vice-President of the Association of Lawyers for Registration, Liquidation,...

Supreme Court of Russia indicated on what grounds it is impossible to impose subsidiary liability

The highest court of Russia considered the case on bringing one of the persons controlling the debtor-bank to subsidiary liability. The bankruptcy trustee insisted that the defendant had approved transactions that ruined the bank, and had not taken measures to improve financial situation in the credit institution. The courts of three instances unanimously ...

Supreme Court of Russia resolved the issue of the bank's beneficiaries brought to subsidiary liability

The Economic Board considered the case at the request of the bankruptcy trustee of the bank - the Deposit Insurance Agency - on bringing a number of beneficiaries of the credit institution to subsidiary liability. The positions of the judges of the lower instances were divided, the case went through not a single round of challenge and finally reached the Highest court of Russia. The DIA's claim was that the persons named in the claim were ...

Former owners of ‘Danycom’ are brought to subsidiary liability

... Arbitration Court of the Krasnodar Territory received an application from the bankruptcy commissioner in the bankruptcy case of Danycom JSC. The ex-beneficiaries of the company, which was declared insolvent in October 2021, are planned to be brought to subsidiary liability. The relevant information was published on the fedresurs.ru website. The current bankruptcy commissioner plans to collect the required amount jointly from all seven owners at once, including Ekaterina Shmyrina, Maria Baeva and ...

District Court indicated when the director’s subsidiary liability may be reduced

... the Ural District considered the case on the complaint of the former head of the debtor, whose claim to reconsider the judicial act due to newly discovered circumstances was rejected by the lower courts. The applicant had previously been brought to subsidiary liability and asked to take into account the fact of the sale of the revealed property of the debtor, which could have affected the amount of claims against him. Refusing to satisfy the application, the court of first instance indicated that ...

Arbitration court of the Ural District indicated cases of bringing persons controlling debtor to subsidiary liability

... documentation to bankruptcy trustee. The panel of judges gives two examples that clearly demonstrate the proper and improper performance of duties by the head of debtor in the issue of the documents’ transfer. In the first case, the head was brought to subsidiary liability by the court, because he did not take due diligence and care. The fact is that the director of the company sent the necessary documentation, but the first part of it was destroyed by the delivery service, and the second was damaged ...

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