Судебная практика АС Московского округа | United States America (US)

Create: 2025-05-26 Update: 2025-06-28 23:52:09

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От налогов тоже освободите (Постановление АС МО от 23 мая 2025 года по делу № А41-49035/23 ).

⚔️ Управляющий обратился в суд с заявлением о заврешении процедуры реализации имущества должника.

🟦 Судами двух инстанций должник освобожден от обязательств, за исключением долга перед ФНС.

🔴 В части задолженности перед ФНС правило об освобождении должника не применено из-за наличия недоимки по налоговым платежам.

🟦 Суд кассационной инстанции судебные акты отменил в части, освободив должника от обязательств.

Свою позицию суд округа аргументировал следующим образом.

(1) Освобождение не допускается, если доказано незаконное поведение гражданина, включая уклонение от налогов. Однако в данном случае не установлены факты недобросовестного поведения должника, связанного с уклонением от уплаты налогов;

(2) Должник сотрудничал с финансовым управляющим, предоставил всю необходимую информацию, и задолженность не погашена только по причине недостаточности ликвидного имущества;

(3) Также отмечено, что сам факт неуплаты налога не является достаточным основанием для признания действий должника незаконными.

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Судебная практика АС Московского округа

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Судебная практика АС Московского округа

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