BGP Litigation senior associate Denis Savin speaks with Interfax about the courts' transition to applying the new rules on secondary liability of beneficiaries in corporate bankruptcies

"Asset stripping by a debtor company during the course of a tax audit is a risky method of avoiding tax claims, and the mechanism of corporate bankruptcy will not help, says Denis Savin, senior associate at BGP Litigation. Secondary liability can be applied on a number of grounds: interested party transactions, suspicious transactions (to the benefit of the party in question or to the benefit of third parties), if creditors' property interests are adversely affected – and if things go so far as bankruptcy, then they have been adversely affected – and a lack of accounting documentation or misrepresentation in the financial statements, he explains. But now a significant new ground has been added: secondary liability can be imposed on controlling parties. The decree in this case clearly shows how the presumption of innocence will work in that case, says D. Savin".

Юристы BGP Litigation будут рады оказать консультацию
и ответить на ваши вопросы