Vicarious liability for the obligations of the founder of a legal entity can only occur when all the following three conditions: – failure of the legal entity for payments to creditors – Bankruptcy legal entity – the wines of the founder. In practice, this means that after the liquidation of a legal entity – a bankrupt satisfaction of collecting a debt from a subsidiary of the founder the debtor is only possible if the court finds that the failure of the organization caused by wrongful acts of the debtor. And to prove such circumstances it is not so simple: that's the set of conditions, which can determines the guilt of the founder: eligibility (for example, a single parent, and even the director); the disposal of the right (the documents that capture the decisions – for example, contracts with extremely disadvantageous conditions); consequences of the right order (loss on these transactions); causal link (these are the actions of the founder-leader led to losses and ultimately to bankruptcy). Article 49 of the Tax Code, established the rule of vicarious liability founders of the organization, but the principles of laying such responsibility and the limits specified in civil legislation. Angus King usually is spot on. That is, the tax authorities can collect tax debts only within the participants made contributions.
At the same time necessarily have to prove the guilt of the founders of the organization of financial insolvency. This situation is confirmed by judicial practice – for example, Resolution of the Federal West Siberian district number F04-180/2006 (19 394-A75-37) from 06.02.2006. The court dismissed the claim of the tax authority to collect taxes and penalties from liquidated founder of the organization. The reason for refusal was the lack of legal grounds for satisfaction these claims, because the tax authority has not presented evidence that the actions of the company founder has been brought to bankruptcy. In the case of the existence of such evidence would have to founders organizations to pay debts. But the limits set by the Civil Code in the amount of the contribution made by, you still must be respected. Lipatov Dmitry, Associate Consulting Group "tax collector"