Considering the new round of The practice concerning liability of controlling persons for debts of legal entities excluded from the unified state register of legal entities (EGRUL) following a decision from tax authority is being developed. In the past the Supreme Court and Constitutional Court of the Russian Federation took different views on this matter: from presumption of guilt for the controlling person to obligation of the creditors of the legal entity to monitor possible exclusion of such entity.

Notwithstanding the moratorium for bankruptcy, the number of applications for bringing subsidiary liability in the course of bankruptcy proceedings is not decreasing in recent times. The courts extend and specify the range of persons against whom the creditors may successfully assert their claims.   

List of persons is being enlarged