О гражданско-правовых аспектах возмещения вреда, причинённого неуплатой налогов организацией по вине контролирующего её лица

Пробелы в российском законодательстве. 2024. № 3. С. 80–87.

Gleb P.

The purpose of the study is to the identification the essence of the "civilistic" approach to the compensation of pecuniary damage for non-payment of taxes through the fault of persons controlling the organization, as well as related legal consequences of the latter. Based on the analysis of legal doctrine, law enforcement practice on this issue, as well as the positions of the Constitutional Court of Russia, the conclusion is made about the subsidiary nature of the state's claims to the persons controlling the organization, through whose fault the budget was deprived of tax revenues. As a result of the research the substantive legal features of their consideration are determined. The aforementioned features includes: the possibility of compensation for damage at the expense of the controlling entity only if it has an independent property mass in relation to the main debtor; inadmissibility of deprivation of the subsidiary debtor of the right of recourse against the main debtor; the need for an economic link between the offence committed by the subsidiary debtor and the non-performance of the debtor's tax obligations; the need for the existence of an economic link between the offence committed by the subsidiary debtor and the non-performance of the debtor's tax obligations.

Keywords: экономические преступления, деликты, субсидиарная ответственность, subsidiary liability, налоговая недоимка, torts, economic offences, pure economic losses, harm to the budget system, tax arrears, вред бюджетной системе, чистые экономические убытки