Subsidiary liability of controlling persons in the context of the principle of legal certainty

The purpose of the article is to consider subsidiary liability of controlling persons in the context of the principle of legal certainty. Analysis, induction, and the formal legal method were used. As a result, the authors come to the conclusion that the institution under consideration in some cases does not comply with the principle of legal certainty, which is confirmed by the unlimited expansion of the list of controlling persons, radically changing judicial practice in a short period of time, as well as excessive discretion of the courts. The significance of the article is due to the developed proposals aimed at ensuring consistency in the application of subsidiary liability of controlling persons.