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IF THE DEBTOR'S DOCUMENTS WERE SEIZED BY THE TAX SERVICE, IT WILL NOT BE POSSIBLE TO CLAIM THEM FROM THE EX-HEAD

The manager appealed to the court with an application for the recovery of the debtor's documents from the defendants (case No. A40-249177/21). Partially satisfying the application, the courts of two instances proceeded from the fact that the defendants had not fulfilled the obligation to transfer the requested documents, seals,...

BEFORE RESOLVING DISAGREEMENTS WITH THE TAX SERVICE, IT IS NECESSARY TO FIND OUT WHAT REQUIREMENTS ARE FOR THE DEBTOR

... claims as settled, the courts referred to payment orders. Partially canceling the acts of the lower courts and sending the dispute for a new consideration, the cassation pointed out that the conclusions of the courts that the fine was charged to the debtor in connection with non-payment of tax under the Simplified Taxation System did not correspond to the actual circumstances of the case. There are no documents in the case file drawn up by the authorized body confirming the accrual of a fine to the ...

TAXES CAN ALSO BE SHARED BETWEEN SPOUSES

... is the formal owner of the vehicle, with respect to real estate, respectively, even if it is jointly owned by the spouses, the payer of land tax and property tax is a person, to which the real estate is registered. Imposing a joint tax burden on the debtor's spouse in the context of the constitutionally established obligation of each taxpayer to personally pay taxes established by law is unjustified. The cassation sent the dispute for a new appeal, concluding that part of the funds were used to repay a previously issued loan; the other part of the funds was transferred by the debtor to his own account and subsequently ...

AFTER THE SALE OF THE BANKRUPT'S CAR, THE DEBTOR IS NOT RESPONSIBLE FOR PAYING THE TRANSPORT TAX

... register. The Supreme Court sent the case for a new hearing (SCAD Ruling of the Supreme Court of the Russian Federation dated 02/29/2024 No. 80-KAD23-8-K6) and drew attention to the following: • The court has completed the procedure for the sale of the debtor's (defendant's) property. The bankruptcy estate also includes a cargo tractor, which was sold by the financial manager as part of the bankruptcy procedure under the purchase and sale agreement. • Thus, the vehicle belonging to the administrative ...

TAX AUTHORITIES TIGHTEN CONTROL OVER LARGE DEBTORS

As follows from the letter from the Federal Tax Service (FTS) to its territorial authorities, the latter now have to send monthly data on taxpayers whose debt on fees exceeded 50 million rubles. The tax systematizes the work on large debtors in order to replenish the budget and collect arrears in a timely manner. According to experts, such analytical activities will also allow the authorities to investigate ...

LET THE MANAGER ARCHIVE THE DEBTOR'S DOCUMENTATION HIMSELF

As part of the bankruptcy case, the Federal Tax Service (FTS) filed an application for recovery of losses from the manager, including on the grounds of exceeding limits. The manager appealed to the court with a counter-application for recognition of expenses beyond the limits as justified (case no. A35-6739/18). The first instance partially satisfied both applications, based on the following: The court found justified the arguments of the tax service on causing losses as a result of the involvement...

CASSATION SAVED BANKRUPTS FROM EXTRA TAXES

The First Cassation Court of General Jurisdiction, in the framework of a review of judicial practice (case 88a-3378/2023), explained that in the case of the sale of the debtor's real estate at bankruptcy auctions, he does not have the opportunity to re-register the property himself, if neither the buyer nor the arbitration manager did this. Accordingly, the property tax in this case significantly harms the debtor's property ...

SUPREME COURT: DIRECTOR CAN REPAY COMPANY'S TAX DEBTS, BUT IN GOOD FAITH

... that the defendant provided the debtor with funds under the loan agreement for the purpose of paying off tax debts. The disputed loan was granted by the defendant in connection with a criminal case initiated against him on the fact of non-payment of taxes, the borrowed funds were directed by the company to repay fiscal debt. The manager referred to the pretense of the transaction, the presence of signs of compensatory financing in the loan, and therefore asked to invalidate the contract. The courts of three instances refused to satisfy the claim. However, the Supreme ...

THE FEDERAL TAX SERVICE WILL BANKRUPT A CONSTRUCTION COMPANY IN THE CHELYABINSK REGION

... insolvent was submitted to the regional arbitration. This is reported in the court file (case no. A76-39749/2024). The court issued a ruling on the acceptance of the application of the tax authorities for consideration on November 22. The company's debt obligations to fiscal officials exceed 6 million rubles. The debt in the amount of 1.09 million was included by the applicant in the category of insurance premiums. The remaining amount consists of arrears in tax payments, penalties and fines. A ...

INDIVIDUAL LENDERS WERE ORDERED TO PAY PERSONAL INCOME TAX WITH INTEREST

On October 24, 2024, the Judicial Board for Economic Disputes of the Supreme Court of the Russian Federation issued a precedent-setting decision concerning the taxation of interest on loans issued by individuals (case No. A40-147367/2023). According to him, the interest received by citizens from such loans should be taxed on personal income (personal income tax), and not on professional income, as previously assumed. The initiator of the consideration of the issue was the company Avtobaza-M, which...

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