Implementation of the Rights of The Authorized Body in Separate Disputes on Subsidiary Liability

Abstract

The relevance of this study is due to the need and possibility of improving the economic component of identifying and justifying the grounds for bringing persons controlling the debtor to subsidiary liability outside the framework of bankruptcy procedures of a legal entity in the absence of established judicial practice in this area. The subject of the study is economic and legal relations arising in the process of forming grounds for attracting persons controlling the debtor at the request of the authorized body. The purpose of the work is to identify problems in the economic justification of the grounds for attracting persons controlling the debtor in non — standard situations of the Federal Tax Service of Russia exercising its rights outside the debtor’s bankruptcy procedures. The article establishes, on the one hand, the advantages of using special knowledge to resolve contradictions in such disputes, and on the other hand, the shortcomings of individual expert opinions are revealed, due to which the evidentiary value of the results of examinations is lost. The results of expert research, which are achieved by using special methods of cognition based on the achievements of economic science and judicial practice, are disclosed and substantiated. Theoretical analysis and synthesis, abstraction and concretization, deduction and induction are used as methods of scientific research in the process of work. Conclusions are drawn about the need to improve the qualification standard of the experts involved in bankruptcy cases.