Gaps in Russian Legislation Issue №2 — 2013

Subsidiary responsibility under item 5 art. 10 of the Insolvency Law: a practical aspect
( Pp. 67-71)

Nikolaev A.

Nikolaev A. aspirant kafedry predprinimatelskogo prava FGBOU VPO «Moskovskiy gosudarstvennyy yuridicheskiy universitet imeni O.E. Kutafina (MGYuA)»

Abstract:

This article discusses the practical aspects of the application of item 5 art. 10 of the Insolvency Law, explanations of the Supreme Arbitration Court of the Russian Federation are analyzed. The author proposes to amend item 5 of art. 10 of the Insolvency Law.

How to Cite:

Nikolaev A.., (2013), SUBSIDIARY RESPONSIBILITY UNDER ITEM 5 ART. 10 OF THE INSOLVENCY LAW: A PRACTICAL ASPECT. Gaps in Russian Legislation, 2 => 67-71.

Reference list:

Molchanov I. Potop v arkhive: rassleduem prichiny, ustranyaem posledstviya // Prakticheskiy bukhgalterskiy uchet. Ofitsial nye materialy i kommentarii. 2011. N 10;
Pankova O.V. Administrativnaya otvetstvennost za nalogovye prestupleniya: problemy i sudebnaya praktika primeneniya KoAP RF // ZHurnal rossiyskogo prava. 2004. N 1.;
Semenikhin V.V. Otvetstvennost organizatsiy i ikh rukovoditeley: administrativnaya otvetstvennost za narusheniya v oblasti nalogooblozheniya // Nalogi. 2010. N 33. S.10;
Opredelenie VAS RF ot 06.04.2009 N 2624/07;
Opredelenie VAS RF ot 19.09.2011 N VAS-12216/11;
Opredelenie VAS RF ot 12.09.2012 N VAS-11443/12;
Opredelenie VAS RF ot 16.10.2012 N VAS-12860/12;
Postanovlenie Prezidiuma VAS RF №9127/12 ot 6 noyabrya 2012
Postanovlenie FAS Moskovskogo okruga ot 29.06.2012 g. po delu N A40-104106/09-44-494;
Postanovlenie FAS Moskovskogo okruga ot 05.09.2012 po delu N A41-31575/10.

Keywords:

vicarious liability, controlling persons, accounting documents.