Forced liquidation is not an independent basis for bringing to subsidiary liability

Such a conclusion was made by the Supreme Court in determination No. 306-ES19-18285 of January 30, 2020.

The compensation was awarded to the creditor of the company and he waited for the return of funds at the stage of enforcement proceedings. At this time, the tax service liquidated the debtor by its decision - for failure to submit reports and the lack of movement on accounts for 12 months.

The lender decided that in this case he could bring the company representatives to subsidiary liability. The tax authority wouldn't be able to do it, if the obligations on the reports’ submission were fulfilled.

The position of the plaintiff has been approved by three courts. But the defendants, who reached the Supreme Court in an appeal, managed to return the dispute for review.

The Supreme Court noted that forced liquidation alone, along with non-fulfillment of obligations, cannot serve as a reason for the emergence of subsidiary liability.

In order for the representatives of the company to be responsible for its obligations, it is necessary to prove the unreasonableness and dishonesty of their actions, which will entail the impossibility of execution before the collector.

2517 0