The concept of debtor controlling persons in the bunkruptcy proceedings

In this article the concept of a debtor controlling person is examined in detail. Having considered the norms of chapter III.2 of the Federal Law “Of incapacity (bankruptcy)” about the terms of persons controlling the debtor, the author rests upon the characteristics of a person who controls the debtor, analyzes the cases of bringing them to subsidiary responsibility, including the judicial practice, which had been formed before the new rules of subsidiary liability came into force. The author also examines rebuttable presumptions of person’s status as controlling, in particular, the positions of Federal Tax Service and Supreme Court for implementing the presumption specified in clause 3 part 4 section 61.10 of Bankruptcy Act (presumption of benefit) are analyzed (by method of comparison). Furthermore, the existing judicial practice of implementing chapter III.2 of Bankruptcy Act in time is also observed in detail. According to this practice, some arbitration courts apply chapter III.2 of Bankruptcy Act to all requests for bringing to subsidiary responsibility filed after 01.07.2017, whereas other arbitration courts make the implementation of the new rules dependent on the moment when the circumstances, due to which a person is being brought to subsidiary responsibility, arose.