Competition of Claims of a Tax Authority and Bankruptcy Creditors to a Person Being Mutually Dependant with an Insolvent Taxpayer

The article deals with the situation of competition in the practice of arbitration courts of the tax authority's claim for the recovery of arrears, presented simultaneously to the person controlling the debtor in a separate dispute on bringing to subsidiary liability in a bankruptcy case of a taxpayer in the manner of Chapter 3.2. of the Bankruptcy Law, and claims against the same person as an interdependent with an insolvent taxpayer in a separate claim proceeding, on the basis of paragraph 1, paragraph 3, Article 45 of the Tax Code of the Russian Federation. The author believes that in the situation under consideration there is an identity of claims, as a result of which the rights of other creditors of the debtor who are not involved in the distribution of funds received by the tax authority from the controlling debtor bypassing the competitive procedure are violated.