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TAX CONSOLIDATION IN THE RECOVERY OF SUBSIDIES INTERESTED THE SUPREME COURT OF THE RUSSIAN FEDERATION

The Supreme Court of the Russian Federation received a complaint from several individuals and a "Road company" involved ... ... base. The owners of the "Road Company" Boris Kryukov and Vladimir Nikolsky had shares of 33% each in Lesprom. The bankruptcy trustee of Lesprom saw the connection between the bankruptcy of the organization and the actions of the persons under ...

THE SUPREME COURT EXPLAINED THE NUANCES OF CALCULATING THE LIMITATION PERIOD FOR THE SUBSIDY

... the statute of limitations. The higher courts overturned the ruling, pointing out that the head had to initiate the debtor's bankruptcy process no later than the date of the delay in the obligation to the creditor, which he did not do. At the same time,... ... agreement on the implementation of technological connection to electric networks concluded with the creditor. The amount of subsidiary liability is determined by the court based on the amount of obligations arising after the specified date. The Supreme Court of the Russian Federation sent the dispute for a new consideration, noting that the courts of appeal and the district ...

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