of January 25, 2013 No. 11
About the tax discharge on value added in case of realization of property of the debtor declared bankrupt
(In edition of the Resolution of the Plenum of the Supreme Court of the Russian Federation of 09.12.2025 No. 33)
Due to the questions arising in court practice concerning the tax discharge on value added in case of realization of property of the debtor declared bankrupt and for the purpose of ensuring uniform approaches to their permission the Plenum of the Supreme Arbitration Court of the Russian Federation, being guided by article 13 of the Federal constitutional Law from 28.04.1995 N 1-FKZ "About Arbitration Courts in the Russian Federation", decides to give to Arbitration Courts (further - courts) the following explanations.
1. Recognition of the debtor by the bankrupt means establishment of impossibility of accomplishment of the obligations by it regularly and complete satisfaction of all requirements of creditors, including on obligatory payments (article 2 of the Federal Law of 26.10.2002 N 127-FZ "About insolvency (bankruptcy)"; further - the Bankrupcy law). With respect thereto for bankruptcy proceedings special rules for apportionment of the property (competitive weight) which is available for the debtor, including priority of satisfaction of requirements of all his creditors are provided.
The priority of requirements of creditors established by the legislation on bankruptcy (Item 3 of Article 65 of the Civil code of the Russian Federation, Articles 134 and 138 of the Bankrupcy law and article 50.36 of the Federal Law of 25.02.1999 N 40-FZ "About insolvency (bankruptcy) of credit institutions"; further - the Bankrupcy law of banks) it is directed, in particular, to achievement of such purposes as:
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