Russian Federation
Russian Federation
UDK 347 Гражданское право. Судопроизводство
UDK 347.5 Внедоговорное обязательственное право
UDK 347.51 Право ответственности в целом. Возникновение ответственности. Ответственные лица. Ответственность юридических лиц. Возмещение ущерба
UDK 347.515 Ответственность за третьих лиц
UDK 347.515.6 Требование возмещения к виновнику ущерба
BBK 6 ОБЩЕСТВЕННЫЕ НАУКИ
BBK 67 Право. Юридические науки
BBK 674 Отрасли права
BBK 67404 Гражданское и торговое право. Семейное право
The article examines the rights of persons who are not debtors, but who are involved in court proceedings to collect tax debts of other business entities, to appeal against decisions of tax authorities, on the basis of which the debt arises. The analysis of the norms of civil and tax legislation on this issue, as well as the Bankruptcy Law, their correlation and contradiction is carried out. The grounds and trends of law enforcement practice for bringing to subsidiary and joint liability, as well as recognizing persons as dependent, are revealed. The possible ways of judicial protection in court of persons involved in these types of liability and avoidance of debt collection on obligations of third parties are investigated. The study and comparison of judicial acts adopted in similar cases has been carried out. Conclusions are drawn about the importance and relevance of the problem under consideration, including in order to ensure the principle of equality and fairness of the judicial system.
subsidiary liability, debtor, dependent person, debt, insolvency (bankruptcy), person controlling the debtor, joint and several liability, appeal
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7. Resolution of the Constitutional Court of the Russian Federation dated 10/30/2023 No. 50-P "In the case of checking the constitutionality of paragraphs 9 and 11 of Article 61.11 of the Federal Law "On Insolvency (Bankruptcy)" in connection with the complaint of citizen L.V. Vaulina" // SPS Consultant Plus (date of appeal: 11/19/2024).
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