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Some Issues Of Bringing The Controlling Persons Of The Debtor To Subsidiary Liability
[Привлечение Бенефициаров Бизнеса К Субсидиарной Ответственности]

Author

Listed:
  • Mkrtchyan, Gennady Mnatsakanovich (Мкртчян, Геннадий Мнацаканович)

    (the South-Russian Institute of Management - branch of the Presidential Academy of the National Economy and Public Administration)

Abstract

Federal law No. 266-FZ of 29.07.2017 "On amendments to the Federal law "On insolvency (bank-ruptcy)" and the Code of administrative offences of the Russian Federation" introduced a new Chapter in the Federal law of 26 October 2002 No. 127-FZ "On insolvency (bankruptcy)" on subsidiary liability of persons controlling the debtor. This Chapter introduces a number of presumptions of control over the debtor, which allow for more effective accountability of the ultimate beneficiaries of the business. This article discusses the practice of bringing to responsibility persons benefiting from the unfair behavior of the debtor, liability for causing significant harm to creditors, as well as the filing of a bankruptcy application by the tax authority.

Suggested Citation

  • Mkrtchyan, Gennady Mnatsakanovich (Мкртчян, Геннадий Мнацаканович), 2019. "Some Issues Of Bringing The Controlling Persons Of The Debtor To Subsidiary Liability [Привлечение Бенефициаров Бизнеса К Субсидиарной Ответственности]," North Caucasus Legal Vestnik, Russian Presidential Academy of National Economy and Public Administration, vol. 3, pages 122-129.
    • Handle: RePEc:rnp:ncaucv:n19319
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