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February 2022
February 2022
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german version russian version
German version Russian version German version GRuersmsiaann vveerrssiioonn
german version russian version
russian version
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assess whether a debtor’s transactions have actually been concluded or not
The existence of a record in the Unified State Register of Legal Entities (USRLE) indicating that information about the location of the company, its founders, participants or persons authorized to act without power of attorney is false can attest to the fictitious nature of the transaction with this company.
When assessing the fictitious nature of the legal relationships of a bankrupt entity and the counterparty, attention should be paid to the following facts:
the company does not have the physical infrastructure required to provide the services, for example, vehicles for the provision of freight transport services;
the minimum number of employees of the counterparty;
lack of appropriate source documents;
there is no fact in the accounting or tax data attesting to the conclusion of the disputed transaction,
the engagement of third parties to perform the obligations is economically inefficient.
Assessing whether the debtor would normally enter into such a disputed transaction in the ordinary course of business
The atypical nature of the debtor’s transaction can attest to the non-compliance of the object of the disputed transaction with the main trades of the debtor declared in the USRLE.
Marketplace data can be used to value the property
To determine the market value of the property of a debtor alienated in the context of a disputed transaction, the courts may use information contained in public sources of the markets, for example, www.auto.ru, www.avito.ru.
Transactions relating to the assignment of the debtor’s intellectual property and actions involving the transfer of the licensed activity to another person may be contested
Intellectual property may constitute a significant part of the debtor’s assets. The disposal of the indicated assets during the periods of suspicion established by the bankruptcy law can attest to indications that the business has been transferred from the debtor to a new person, which means that there are grounds to dispute the transaction.
For example, a debtor’s mining license is also tangible property, as it represents the debtor’s right to engage in an income-generating activity. Actions involving the assignment of the right to engage in such permitted activity may be challenged in bankruptcy proceedings.
debtor to a new person, which means that the transaction must be contested.
For example, a debtor’s mining license is also tangible property, as it represents the debtor’s right to engage in an income-generating activity. Actions involving the assignment of the right to engage in such permitted activity may be challenged in bankruptcy proceedings.
The debtor’s use of previously alienated property may indicate that the transaction should be challenged.
Transactions of a debtor involving the sale of property during the periods of suspicion established by bankruptcy law may be challenged, taking into account the subsequent fate of the alienated property and the advisability of such transactions.
The alienation of the debtor’s property and the subsequent acquisition of the right to use said property, in particular within the framework of a lease contract, can attest to the suspicious nature of such transactions.
The actual affiliation of the parties to the contested transaction can be established
To challenge a transaction in the event of bankruptcy, the effective parentage of the representatives of the debtor and the counterparty can be established using evidence obtained, among others, from data from social networks, mass media, public online sources , for example :
establish from the data of a civil status office, photographs taken from social networks that a marriage was concluded, then dissolved between the representatives of the debtor and the counterparty;
establish with the help of inspection protocols by a notary of the personal pages of social networks if the parties to the contested transactions actually maintain friendly relations;
establish a set of facts indicating that the data of the parties to the transaction correspond to some extent: their places of birth, residence, corresponding surnames, participation in legal entities, common children, employment relationships, etc
[1] Letter No. KCh-4-18/[email protected] of the Federal Tax Service of Russia of December 30, 2021 “On providing an overview of judicial practice in disputes related to disputed transactions”.
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