On the issue of qualification of an overpayment in favor of the tax authority under a judicial act on bringing the controlling debtor of the person to subsidiary liability

The article examines the problems associated with the qualification of overpayment in favor of the tax authority under a judicial act on bringing the controlling debtor to subsidiary liability. The main problems of qualification of the legal relations under consideration are examined and the positions of the courts formulated within the framework of the legal dispute between Lokar LLC and the Federal Tax Service Inspectorate No. 24 for the city of Moscow are presented. The authors come to the conclusion that there is no direct indication of how such overpayment should be qualified in the current legislation, which indicates the need to form judicial practice taking this fact into account.