Abstract
The article is devoted to the study of the procedure existing in domestic practice for the application of subsidiary liability of supervisory authorities for the debtor's debts, namely, the determination of persons who control the debtor. The authors dwell on the signs of a controlling debtor, analyze judicial practice and the position of the Federal Tax Service of the Russian Federation on bringing such persons to subsidiary liability. In addition, the article discusses rebuttable presumptions that will facilitate proving that a person has the status of a controller. Also, in order to eliminate the collision identified in the clarifications of the Resolution of the Plenum of the Supreme Court of the Russian Federation No. 53, the authors propose a new presentation of par. 3 clause 7 of the said Resolution.
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