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Tax officials clarified what will help to reduce subsidiary liability

... courts considered a number of cases ( А72-19497/2019 , А72-9437/2020 , А72-582/2021 ). As for the right to initiate a process to recover a subsidiary liability outside a bankruptcy case, it arises for persons who have outstanding claims against the debtor, as well as in the event of termination of a bankruptcy case due to insufficient property to finance its further maintenance. The tax authority also recalled that the mechanism of bringing controlling persons to subsidiary liability is an exceptional measure and can be applied in cases where other ways to replenish the bankruptcy estate have been exhausted.

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