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Article

БЬЮТ НЕ ПО ПАСПОРТУ, ИЛИ ПОНЯТИЯ ФИКТИВНОЙ ОРГАНИЗАЦИИ, ПОДСТАВНОГО ЛИЦА И ФАКТИЧЕСКОГО РУКОВОДИТЕЛЯ В РОССИЙСКОЙ СУДЕБНОЙ ПРАКТИКЕ

Закон. 2017. № 6. С. 86-100.
Цепов Г. В.

The paper examines Russian court practice in terms of sham com- panies, straw persons and shadow directors. The author comes to a conclusion that Russian courts, especially criminal ones, active- ly lift the corporate veil, imposing liability upon the shadow direc- tors. This approach has a solid economic foundation. The value of civil property regulatory relations lies in the fact that they organise property turnover, enabling it to be efficiently distributed, and nar- row the uncertainty of the future. Faking and sham relations do not perform these functions. On the contrary, since information is a limited resource, not providing the true information about a le- gal entity's activities and its bodies increases transaction costs. On the basis of the research results, the author concludes that target criterion should be decisive to recognise a company as sham, and will criterion should be decisive to recognise a person as dummy or shadow director. It is also necessary to clarify and systematise the used terms based on supremacy of civil law.