Subsidiary liability of the end beneficiary for the obligations of the debtor in the framework of the insolvency (bankruptcy) case

This article discusses the features of bringing the ultimate beneficiary of the obligations of the debtor - bankrupt to subsidiary liability, the procedural problems of establishing the status of the controlling person in relation to the final beneficiary, analyzes the qualifying signs of the beneficiary of the debtor company, which guide the courts when considering separate disputes on bringing persons controlling the debtor to subsidiary liability. The author draws conclusions about the advancing nature of judicial practice in the development of this direction, in comparison with the degree of development of legislation.