Review of judicial practice of the Supreme Court of the Russian Federation on bankruptcy and Taxes and fees for October 2022

09 nov 2022

The bankruptcy review included 19 disputes, including cases considered at the end of September 2022.

The most interesting among the cases considered, in our opinion, is the case set out in paragraph 10 of the Review (on the preservation of the regime of common joint property of spouses in respect of property returned to the bankruptcy estate after the invalidation of the transaction on its alienation).

The tax review included 3 disputes.

The most interesting, in our opinion, is the case set out in paragraph 3 of the Review (on the inadmissibility of the tax authority checking the conditions and execution of civil contracts of the taxpayer, if it is not directly related to the assessment of compliance with the legislation on taxes and fees).

Attached below are PDF files with reviews for review: