Supreme Court: Bankruptcy proceedings cannot be completed if there is an unresolved request from the tax authority
August, 30 2021

The court recalled that consideration of the merits of all the claims presented is one of the conditions necessary for the completion of the bankruptcy proceedings.

The Judicial Collegium for Economic Disputes of the Supreme Court issued Determination No. 308-ES21-3561 in case No. A63-4172 / 2019 on a dispute regarding the completion of bankruptcy proceedings when the requirement of the regional Federal Tax Service Directorate to include debt in the register of creditors' claims was unconsidered.

Completion of the bankruptcy proceedings against the debtor undoubtedly creates obstacles for the competent authority to exercise their rights. the Court emphasized in the ruling that taking into account that at the date of consideration of the bankruptcy commissioner's report there was an outstanding and suspended claim of the creditor, the court of the first instance did not have legal grounds to complete the bankruptcy proceedings against the debtor.

Alexander Mishchenko

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