Open AccessThe Debtor’s Manager and Other Controlling Persons as Subjects of Subsidiary Liability in Bankruptcy: The Concept and Qualifying Attributes
Author(s) -
Sergey Belyasov,
Irina V. Scherbinina
Publication year - 2021
Publication title -
arbitražnyj i graždanskij process
Language(s) - English
Resource type - Journals
ISSN - 1812-383X
DOI - 10.18572/1812-383x-2021-1-36-41
Subject(s) - debtor , bankruptcy , liability , law , business , supreme court , debt , order (exchange) , auditor's report , limited liability , creditor , political science , accounting , finance , audit
The article is devoted to the study of the procedure existing in domestic practice for the application of subsidiary liability of supervisory authorities for the debtor's debts, namely, the determination of persons who control the debtor. The authors dwell on the signs of a controlling debtor, analyze judicial practice and the position of the Federal Tax Service of the Russian Federation on bringing such persons to subsidiary liability. In addition, the article discusses rebuttable presumptions that will facilitate proving that a person has the status of a controller. Also, in order to eliminate the collision identified in the clarifications of the Resolution of the Plenum of the Supreme Court of the Russian Federation No. 53, the authors propose a new presentation of par. 3 clause 7 of the said Resolution.