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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 ...

TAX PENALTIES ARE NOT INCLUDED IN THE SUBSIDY

... including by the founder and the commercial director of the debtor, there was an increase in accounts payable to the authorized body. 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 the following: • Responsibility is of a delicate nature, accordingly, it is required to establish all the circumstances of ...

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