Review of the judicial practice of the Supreme Court of the Russian Federation on bankruptcy and Taxes and fees for January 2023

The bankruptcy review included 6 cases, of which 4 cases were considered earlier in December 2022.

The most interesting, in our opinion, is the dispute set out in paragraph 6 of the Review. The Supreme Court of the Russian Federation has established the possibility of bringing to subsidiary responsibility for not transferring documents not only the nominal head, but also the actual head. At the same time, if the debtor's beneficiary does not disclose information about the actual manager, such a violation may be imputed as a basis for bringing the beneficiary directly to responsibility.

The tax review included 2 disputes.

Review of the Supreme Court of the Russian Federation. Bankruptcy. January 2023

Review of the Supreme Court of the Russian Federation on taxes. January 2023