Determining the moment of bankruptcy of a legal entity as a key moment in bringing the controlling debtor to subsidiary liability

This article discusses the main subtleties in determining the date of bankruptcy of a legal entity in order to bring CDL to subsidiary liability. In the course of bringing to subsidiary liability, the date of bankruptcy plays a significant role. To this end, we analyzed judicial practice and legal literature, thanks to which, as a result of the work, we put forward recommendations for improving legislation in this area.