Media & Resources
The court collected unpaid tax arrears from a company’s related person for the first time.
DATE: February 24, 2015 | AUTHOR: atlawyers
The court collected unpaid tax arrears from a company’s related person for the first time. Arbitrazh court of Krasnodarsky region held Sochitonneldorstroy LLC related with its agent, which among other issues had a right to make payments with its counterparties through its bank account. The sole founder and director of both companies was the same person. In justification of the held decision the court used provisions of art. 45 of the RF Tax Code on the possibility of collecting arrears being unpaid over 3 months from “otherwise related persons with the taxpayer” based on contract relations, without recognition of the companies as formally related.