Features of calculating the limitation period in cases involving subsidiary liability of controlling persons of a debtor excluded from the unified state register of legal entities

The article reveals the existing law enforcement approaches regarding the issue of the beginning of the limitation period in cases involving subsidiary liability of controlling persons of the debtor-a legal entity excluded from the Unified State Register of Legal Entities. The positive and debatable elements of the developed approaches are highlighted, the importance of their unification for the purpose of ordering and predictability of judicial protection mechanisms is noted. The issues of differentiation of property liability of legal entities and their controlling managers and founders are touched upon. Attention is focused on the exceptional nature of subsidiary liability arising from the corporate obligations of controlling persons, which causes the controversial application of the general provisions of the institute of subsidiary liability. The relevance of the issue under study is noted, arising both from the prevalence of arguments about missing the limitation period as a counteraction to the claims declared by creditors, and the personal property liability of the debtor's controlling persons provided for by Law. As the most balanced approach, it is proposed to link the beginning of the limitation period with the date of entry into the State Register of information on the termination of the debtor-legal entity.