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Pepeliaev Group draws your attention to the explanations of the Russian Supreme Court regarding the application of Chapter III.2 of the Bankruptcy Law “Liability of a debtor’s executive manager and other persons in a bankruptcy case”.
Pepeliaev Group advises of the legal position of the Russian Constitutional Court (the ‘Constitutional Court’) set out in Resolution No. 39-P dated 8 December 2017 and of letter No. SA-4-18/45@ of the Russian Federal Tax Service (the ‘Federal Tax Service’) dated 9 January 2018 containing clarifications for the regional tax authorities regarding the procedure for applying the specified position of the Constitutional Court.