Subsidiary responsibility of the debtor's manager and owner: actual issues of doctrine and law enforcement practice

The authors analyze the peculiarities of bringing the head and owner of the debtor to property subsidiary liability in the framework of insolvency (bankruptcy) procedures in Russia. Consider the substantive and procedural doctrinal aspects on the example of law enforcement practice in this category of cases. It is noted that legislative amendments expand the possibilities of applying the mechanism of such responsibility, however, there are increasing tendencies of abandoning formal criteria in determining the persons controlling the debtor.