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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 offenses arises as a result of the actions of individuals (as a rule, these are managers ...

TAX PENALTIES ARE NOT INCLUDED IN THE SUBSIDY

The bankruptcy trustee in court demanded that KDL be held vicariously liable for the obligations of the debtor. The position of ... .... The position of the District Court The District Court changed the judicial acts of lower instances, reducing the amount of subsidiary liability (Resolution of the AC MO of 12.01.24 in case No. A40-154442/2021). In forming its position, the court stated ...

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