TY JOUR TI The right to appeal against the grounds for debt from dependent persons: tax and civil law aspects KW subsidiary liability KW debtor KW dependent person KW debt KW insolvency (bankruptcy) KW person controlling the debtor KW joint and several liability KW appeal JO Journal of Legal Studies AU Agibalova, E.N. AU Kashleva, O.V. PY 2024 IS 9 PB INFRA-M Academic Publishing LLC.