SUBMISSION OF A SPECIFIED TAX DECLARATION BY THE ARBITRATION MANAGER WHEN RECOGNIZING THE DEAL-BASIS OF THE APPLICATION FOR BANKRUPTCY INVALID AS THE NECESSARY CONDITION OF ECONOMIC-LEGAL REGULATION OF INSOLVENCY
( Pp. 216-219)
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Okriashvili Timur G.
kand. yurid. nauk, docent kafedry teorii i istorii gosudarstva i prava Yuridicheskogo fakulteta
Kazan Federal University Yakupov Albert G. veduschiy yurist; kafedra grazhdanskogo i predprinimatelskogo prava Yuridicheskogo fakulteta
law office «Guarantee of the law»; Kazan innovation University named after V. G. Timiryasov (IEML Dregnin Oleg E. prepodavatel Kafedry gosudarstvennogo upravleniya
MGIMO - University
Kazan Federal University Yakupov Albert G. veduschiy yurist; kafedra grazhdanskogo i predprinimatelskogo prava Yuridicheskogo fakulteta
law office «Guarantee of the law»; Kazan innovation University named after V. G. Timiryasov (IEML Dregnin Oleg E. prepodavatel Kafedry gosudarstvennogo upravleniya
MGIMO - University
Abstract:
The institution of bankruptcy is a dynamically developing legal mechanism to protect the rights and legitimate interests of debtors and creditors, as well as other persons involved in the bankruptcy case. This article is devoted to the study of the issue of filing a revised tax return by the arbitration Manager in the recognition of the transaction-the basis of the application for bankruptcy invalid as a necessary condition of economic and legal regulation of insolvency. The theme of the work is relevant in view of the fact that in modern judicial and arbitration practice when challenging transactions that were documents-grounds for filing an application for recognition of the debtor bankrupt there is a legally unsettled situation of the need to submit a revised tax return, since the consequences of the invalidity of the transaction provide for double restitution, and, consequently, the tax base changes, which is the amount of debt as an objective sign of bankruptcy. The article is of high scientific value, as it is based on the materials of research works and is useful for practitioners, because of the practice-oriented orientation.
How to Cite:
Okriashvili T.G., Yakupov A.G., Dregnin O.E., (2018), SUBMISSION OF A SPECIFIED TAX DECLARATION BY THE ARBITRATION MANAGER WHEN RECOGNIZING THE DEAL-BASIS OF THE APPLICATION FOR BANKRUPTCY INVALID AS THE NECESSARY CONDITION OF ECONOMIC-LEGAL REGULATION OF INSOLVENCY. Economic Problems and Legal Practice, 5 => 216-219.
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Opredelenie Verkhovnogo Suda RF ot 16.02.2018 № 302-KG17-16602 po delu № A33-17038/2015 // SPS Konsul tantPlyus.
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lt;Pis mo gt; FNS Rossii ot 24.02.2016 № SA-4-18/2988 O nekotorykh voprosakh, svyazannykh s obespecheniem protsedur bankrotstva kreditnykh organizatsiy // SPS Konsul tantPlyus.
Postanovlenie Plenuma Verkhovnogo Suda RF ot 21.12.2017 № 53 O nekotorykh voprosakh, svyazannykh s privlecheniem kontroliruyushchikh dolzhnika lits k otvetstvennosti pri bankrotstve // Rossiyskaya gazeta , № 297, 29.12.2017.
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