Liability for Non-Filing of a Bankruptcy Petition (the Novels of Insolvency Legislation and Current Corporate Rules)

Pirogova, E.S.; Zhukova, Yulia

doi:10.17323/2072-8166.2021.2.139.160

Cited by 3 publications

(1 citation statement)

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“…При этом государство, в отношениях несостоятельности, оказывает в определенной степени двунаправленное воздействие: с одной стороны, оно имеет безусловное право требовать от должника исполнения налоговых обязательств, с другой, ограничивает себя, В последние годы появились исследования, раскрывающие как правовые аспекты привлечения лиц, контролирующих должника, к ответственности за недобросовестное поведение [7,8,9], так и экономические проблемы в этой области с акцентированием внимания на необходимости формирования совокупности доказательств для установления причинно-следственных связей возникновения признаков несостоятельности должника [10].…”

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The Role of Authorized Agency in Detecting and Preventing the Consequences of Disfuge Actions of the Subjects of Insolvency Relations

Akulov¹,

Ryakhovsky²,

Klychova

2023

Vestnik of Kazan State Agrarian University

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The Federal Tax Service of Russia, within the framework of performing the functions of an authorized body in cases of bankruptcy of legal entities, is vested with certain powers to protect the interests of the Russian Federation as a creditor. High requirements for high-quality support of bankruptcy procedures increase the attention of the scientific community to the problem of improving the activities of the authorized body to identify and prevent the consequences of dishonest actions of insolvency entities. The purpose of the study is to summarize the experience of the authorized body in identifying dishonest actions of the debtor and its controlling persons, preventing their consequences in the framework of a bankruptcy case, as well as developing methodological recommendations for improving the preparation of a package of evidence confirming the grounds for bringing the persons controlling the debtor to subsidiary liability. Based on the results of the analysis of arbitration practice, typical dishonest actions of the beneficiaries of the debtor's bankruptcy were identified and systematized (withdrawal of the debtor's assets, encumbrance of the debtor's obligations with artificial accounts payable of affiliated persons, implementation of various schemes (transactions) aimed at evading payment of accounts payable, etc.), methods of preventing body of the consequences of bad faith actions of the subjects of insolvency relations, as well as a methodological approach to justifying the holding of the controlling debtor of persons to subsidiary liability for bad faith actions against the debtor and independent creditors. The role of the authorized body in accompanying bankruptcy procedures is much broader than ensuring the interests of the state as a creditor, therefore, the implementation of the proposed methodological approach to the economic justification of the reasons (grounds) for bringing the persons controlling the debtor to subsidiary liability, which includes several successive stages, will improve the standards of proof in cases of bankruptcy, reduce errors of justice and, ultimately, improve the effectiveness and efficiency of the institution of bankruptcy.

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The Role of Authorized Agency in Detecting and Preventing the Consequences of Disfuge Actions of the Subjects of Insolvency Relations

Akulov¹,

Ryakhovsky²,

Klychova

2023

Vestnik of Kazan State Agrarian University

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Analysis of the Current Organizational Mechanism of State Regulation of Bankruptcy Litigations (Processes) of Legal Entities

Akulov¹,

Khoruzhy

Klychova

2022

Vestnik of Kazan State Agrarian University

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As a result of dynamic significant changes in many areas of bankruptcy law over the past three decades and the reform of the state organizational structure of the executive power system in the Russian Federation in recent years, the links between the elements of the system of state regulation of the domestic institution of bankruptcy of the economy have changed. The purpose of the research is to systematize and obtain updated knowledge regarding the functioning of the organizational mechanism of state regulation of the institution of bankruptcy of legal entities (except for financial organizations). As a result of the analysis, on the basis of an integrated approach, the main problems and debatable issues in the formation of the modern structure of the state regulation bodies of the bankruptcy processes of legal entities that perform the functions of solving various multi-level state tasks in the field of insolvency relations and making government decisions that ensure the stability of the economy based on achieving balance of the interests of participants in insolvency relations are identified; the content of the managerial impact of each regulatory entity is disclosed on the basis of statistical data and analysis of bankruptcy practice; attention is focused on the activities of the authorized branch represented by Federal Tax Service of Russia to support bankruptcy procedures and intensify conciliation procedures in order to prevent taxpayer insolvency; the need to improve interdepartmental interaction is justified; the main problems and debatable issues in the formation of the organizational mechanism of state regulation of the processes of bankruptcy of legal entities are indicated; the need to improve interagency cooperation to prevent bankruptcy and when considering bankruptcy cases, including by using the possibilities of digitalization of the economy based on domestic equipment, digital platforms, systems and software that are resistant to external influences, etc. is justified.

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State regulation in the field of insolvency (bankruptcy) of legal entities

Maximova¹

2023

Social Policy and Social Partnership

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Bankruptcy issues are regulated by the norms of the Federal Law of October 26, 2002 No. 127‑FZ «On Insolvency (Bankruptcy)». In accordance with the specified regulatory act, insolvency or bankruptcy is understood as the inability of a debtor (legal entity or individual) to satisfy the claims of its creditors for monetary obligations in full. This article is devoted to the issues of state participation in the procedures of economic recovery. The content of the institution of bankruptcy, its features, as well as the role of the state in the process of insolvency (bankruptcy) of legal entities are considered. The grounds and procedure for initiating bankruptcy cases, the features of the procedure for the proceedings are investigated. Insolvency (bankruptcy) cases are one of the categories of cases falling within the competence of Arbitration Courts in the Russian Federation. Thus, a specialized category, referred to the exclusive competence of arbitration courts, is the consideration of insolvency (bankruptcy) cases. Other bodies of the judicial system are not entitled to administer justice on these issues.

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Liability for Non-Filing of a Bankruptcy Petition (the Novels of Insolvency Legislation and Current Corporate Rules)

Cited by 3 publications

References 0 publications

The Role of Authorized Agency in Detecting and Preventing the Consequences of Disfuge Actions of the Subjects of Insolvency Relations

The Role of Authorized Agency in Detecting and Preventing the Consequences of Disfuge Actions of the Subjects of Insolvency Relations

Analysis of the Current Organizational Mechanism of State Regulation of Bankruptcy Litigations (Processes) of Legal Entities

State regulation in the field of insolvency (bankruptcy) of legal entities

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