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Недостаточность чистых активов как основание для ликвидации?
The article examines court decisions in actions seeking liquidation order which are brought by a tax agency against businesses experiencing steady decrease of their net assets value below the minimal amount of their charter capital. The issue raised in the article is becoming even more important in modern circumstances when there is observed poor economic performance of many businesses during the current general recession. The authors give convincing reasons to conclude that liquidation court orders based on formal application of legal rules should be avoided. Tax agencies should be obliged to prove substantive and irreversible nature of violations committed by a joint stock company especially in terms of the amended Federal Law “On joint stock companies”.