Media & Resources
The RF Constitutional Court limited tax liability of top managers
DATE: December 12, 2017 | AUTHOR: Наталья Смирнова
On December 8, the RF CC confirmed the FTS right to recover companies’ tax arrears from top managers, whose tax evasion involvement has been proved. The recovery is not due until mechanisms to fulfil tax requirements have been exhausted, including displaying information on company termination in the Unified State Register of Legal Entities. The Resolution excludes double recovery of tax arrears from company and its managers. In civil proceedings the recovery is proper without establishing person’s guilt via criminal proceedings.