Review of judicial practice of the Supreme Court of the Russian Federation No. 1: which positions to pay attention to
30 apr 2025
Recognition of a major transaction
A transaction can be considered large if it deprives the company of the opportunity to conduct an important line of business, even if the value of assets does not exceed 25% of the balance sheet.
Responsibility of a tax consultant
The limitation of liability in the contract does not apply if the consultation was performed improperly.
Penalties under the bankruptcy moratorium
The moratorium does not eliminate tax penalties, as their purpose is to prevent violations. Penalties and penalties are suspended, but fines remain.
Terms in Bankruptcy
The commencement of bankruptcy does not interrupt the deadline for submitting a writ of execution. The creditor must be active; passivity is not a valid reason to restore the term.
Review of judicial practice of the Supreme Court of the Russian Federation No. 1: which positions to pay attention to
A transaction can be considered large if it deprives the company of the opportunity to conduct an important line of business, even if the value of assets does not exceed 25% of the balance sheet.
The limitation of liability in the contract does not apply if the consultation was performed improperly.
The moratorium does not eliminate tax penalties, as their purpose is to prevent violations. Penalties and penalties are suspended, but fines remain.
The commencement of bankruptcy does not interrupt the deadline for submitting a writ of execution. The creditor must be active; passivity is not a valid reason to restore the term.
View the entire review: https://vsrf.ru/documents/practice/34367/