The rating is set
As a result of the company director concluding several transactions, the company's assets significantly decreased, which subsequently led to its recognition as bankrupt - the emergence of debt obligations for mandatory payments to the budget and other creditors (Resolution of the Arbitration Court of the Moscow District dated September 26, 2014 No. F05-10749/14 in case No. A40-142560/12-101-202; upheld by the Determination of the Supreme Court of the Russian Federation dated December 18, 2014 No. 305-ES14-5930).
Before the company was declared bankrupt, its owner transferred the rights to it to a fictitious person. The bankruptcy trustee filed a claim for subsidiary liability for failure to submit a number of documents from the accounting report of the real director, not the nominal one. Of course, the real owner of the company tried to prove that at the time of the bankruptcy procedure, the company already belonged to another person, who was supposed to provide documents for verification.
The real head of the company also tried to prove that the failure to sign the documents was evidence solely of the manager's dishonesty, and not of his nominal status. But the court did not take such arguments into account.
Moreover, during the investigation albania email list it was established that the person who took over the rights to manage the company shortly before it was declared bankrupt did not actually perform the functions of the manager. He did not accept any documents on acceptance certificates from the previous manager, did not receive wages, and in general the debtor company did not operate during his employment, neither accounts receivable nor accounts payable were formed, which means that the fact of fictitious performance of duties is obvious. Accordingly, he cannot be held subsidiarily liable.
In addition, the real director did not provide any evidence of the fact that all documentation was transferred to the nominal director, as usually happens when the management of any company changes.
Nominality not established
The bankruptcy trustee filed demands to hold the former managers of the company liable for subsidiary liability for their guilt in bringing it to bankruptcy, and the last manager for failure to submit accounting documents.
The latter, in turn, immediately began to deny the fact of his appointment to the position of the company's director, pointing out that he performed the duties nominally. He did not receive any documents from the real director of the company, which means he has nothing to do with it. Also, all assets appeared exclusively from transactions concluded before his appointment to the position. This means that this could not in any way lead to consequences that would harm the property interests of creditors.
All of the above arguments were rejected by the court. The reason for the refusal was as follows: the person indicated as the director of the company was capable, and therefore should have been aware of all the consequences of his actions and assumed functions of the company's director. Maintaining accounting records, restoring them in the event of loss or failure to transfer them when changing the manager are the direct responsibilities of the company's general director.
There was no evidence that the nominal manager was not aware of the negative consequences that could result from his assuming the functions of the CEO, or that he was under any influence from the real head of the company or third parties, or that he approached the previous management with demands to transfer all the necessary documentation to him to perform his official duties. That is, the director was not recognized as nominal.