The concept and essence of subsidiary liability of the debtor in the framework of bankruptcy proceedings

This article analyzes in detail the problem of the legal nature of subsidiary liability, which is an important element of legal regulation in the field of bankruptcy (insolvency). Subsidiary liability is a form of liability in which the person controlling the debtor may be held liable for the obligations of a legal entity if that person has not fulfilled its obligations. An important aspect of the study is to identify the essential features that distinguish subsidiary liability from other legal institutions of liability. One of the key tasks of the work is to determine the significance of differentiation of segments of the legal nature of subsidiary liability in the context of the practice of applying bankruptcy legislation in Russia.