Supreme Court: competition proceedings cannot be completed in the presence of an outstanding requirement by the tax body

The court recalled that consideration of the merits of all the claims presented is one of the conditions necessary for the completion of the bankruptcy proceedings.

Attorney, partner of the law firm Tenzor Consulting Group Anton Makeichuk believes that in the case under consideration the RF Armed Forces have corrected two significant mistakes made by the courts of lower instances. “The court reminded that the absence of the status of a creditor included in the register does not deprive the persons who submitted applications for consideration of their claims of the right to appeal against the court ruling on the completion of the bankruptcy proceedings. He also mentioned the position set forth in the Resolution of the Plenum of the Supreme Arbitration Court No. 6 and consistently enshrined in judicial practice, which seems absolutely reasonable and logical, since from the moment of filing the application, potential creditors become parties to the bankruptcy case, as a result of which they acquire procedural rights and obligations “, – he noted in his commentary for the Advokatskaya gazeta.

The Advokatskaya gazeta article is available here.