Taxation in insolvency (bankruptcy) procedures of legal entities
https://doi.org/10.52468/2542-1514.2024.8(3).72-81
Abstract
Subject. The article analyzes a set of norms related to the legal regulation of personal income tax, corporate income tax, VAT, and other taxes, as well as the order of their collection (payment) from a bankrupt, depending on its organizational and legal form. The choice of the research object is due to the presence of problems related to ambiguous issues in taxation in bankruptcy proceedings.
The purpose of the study. The article attempts to comprehensively analyze the legal support of the current measures regulating the taxation of bankrupt organizations and individuals, current law enforcement practice, and the legal positions of the country's highest courts.
Methodology. The leading research method is a formal legal one.
Conclusions. The article reveals and concretizes a number of legal problems. The authors argue their own point of view on the taxation of bankrupt organizations and individuals, taking into account the practice of the highest judicial authorities, which, according to the authors.
It is concluded that there are grounds to talk about the formation of such a new legal institution of financial law as "public bankruptcy law".
About the Authors
I. A. Tsindeliani
Russian State University of Justice
Russian Federation
Russian Federation
Imeda А. Tsindeliani – PhD in Law, Associate Professor; Head, Department of Financial Law Russian State University of Justice
AuthorID: 629680
69, Novocheremushkinskaya ul., Moscow, 117418
T. D. Sadovskaya
Russian State University of Justice
Russian Federation
Russian Federation
Tatyana D. Sadovskaya – PhD in Law, Associate Professor; Associate Professor, Department of Financial Law Russian State University of Justice
AuthorID: 690037
69, Novocheremushkinskaya ul., Moscow, 117418
E. G. Vasilyeva
North Caucasus Branch of the Russian State University of Justice
Russian Federation
Russian Federation
Evgeniya G. Vasilyeva – PhD in Law, Associate Professor; Associate Professor, Department of Administrative and Financial Law North Caucasus Branch of the Russian State University of Justice
AuthorID: 225753
234, Krasnykh Partizan ul., Krasnodar, 350020
Zh. G. Popkova
Volga Branch of the Russian State University of Justice
Russian Federation
Russian Federation
Zhanna G. Popkova – PhD in Law, Associate Professor; Associate Professor, Department of State and Legal Disciplines Volga Branch of the Russian State University of Justice
AuthorID: 735312
17А, Gagarina pr., Nizhny Novgorod, 603022
References
1. Morkhat P.M. On the issue of the concept of bankruptcy law in the Russian jurisdiction. Predprinimatel’skoe pravo = Entrepreneurial law, 2024, no. 1, pp. 10–17. DOI: 10.18572/1999-4788-2024-1-10-17. (In Russ.).
2. Frolov I.V. Modern doctrine of bankruptcy law in the Russian jurisdiction: an analysis of the theoretical foundations. Predprinimatel’skoe pravo = Entrepreneurial law, 2022, no. 4, pp. 35–44. DOI: 10.18572/1999-4788-2022-4-35-44. (In Russ.).
3. The Constitutional Court of the Russian Federation on the priority for income tax in bankruptcy cases. Nalogoved = Tax specialist, 2023, no. 7, pp. 46–53. (In Russ.).
4. Pleshanova O.P. The tax on the bankruptcy estate: who will pay and when. Yuridicheskaya rabota v kreditnoi organizatsii = Legal work in a credit institution, 2023, no. 3, pp. 4–24. (In Russ.).
5. Pleshanova O.P. Tax vs pledge: The Constitutional Court has set priorities. Zakon = Law, 2023, no. 7, pp. 76–81. DOI: 10.37239/0869-4400-2023-20-7-72-97. (In Russ.).
6. Rezanov N. Profit tax claims from the realisation of debtor’s property. Vestnik ekonomicheskogo pravosudiya Rossiiskoi Federatsii = Herald of the economic justice, 2023, no. 11, pp. 4–15. DOI: 10.37239/2500-2643-2023-18-11-4-15. (In Russ.).
7. Tay Yu., Budylin S. Pyrrhic compromise. Priority of income tax claims from the realisation of property in bankruptcy. Vestnik ekonomicheskogo pravosudiya Rossiiskoi Federatsii = Heraid of the economic justice, 2023, no. 9, pp. 172–195. DOI: 10.37239/2500-2643-2023-18-9-172-195. (In Russ.).
8. Tyutin D.V. Tax law, Course of lectures, 9th ed. Moscow, Garant-service-university Publ., 2021. 1196 p. (In Russ.).
9. Anishchenko A.V. VAT from a bankrupt. Nalogovyi vestnik – Konsul'tatsii. Rayzyyasneniya. Mneniya = Tax Bulletin – Consultations. Clarifications. Opinions, 2020, no. 4, pp. 67–71. (In Russ.).
10. Popkova Zh.G. Tax agents and bankruptcy: problems of competition norms. Vestnik arbitrazhnoi praktiki = Bulletin of Arbitration practice, 2016, no. 5, pp. 19–24. (In Russ.).
11. Sumskoi D.A. Status of legal entities, Teaching aid for universities. Moscow, 2006. 328 p. (In Russ.).
12. Sosnovskii S.A. The principle of legal certainty and tax legal personality of organizations. Nalogoved = Tax specialist, 2019, no. 7, pp. 31–39. (In Russ.).
Review
For citations:
Tsindeliani I.A., Sadovskaya T.D., Vasilyeva E.G., Popkova Zh.G. Taxation in insolvency (bankruptcy) procedures of legal entities. Law Enforcement Review. 2024;8(3):72-81. https://doi.org/10.52468/2542-1514.2024.8(3).72-81
Views:
176
Email this article 