Percentage of deviation of the transaction price from the market price of the transferred property: formal criteria or basis for recognizing a transaction as invalid?

This article analyzes the approach of the Arbitration Courts to the qualification of unequal counter execution when challenging transactions on the basis of paragraph 1 of Art. 61.2 of the Bankruptcy Law in the light of the positions of the Supreme Court of the Russian Federation, namely the consistency of the formal approach of the courts to the percentage of deviation of the transaction price from the market value of the property transferred under the transaction, as a basis for establishing the invalidity of the transaction