Sanction Schemes, Tax Debts, and Corporate Conflicts: New Supreme Court Practice for Business
The Supreme Court presented an overview of the current judicial practice of the Economic Court of Cassation of the Supreme Court for May 2026, highlighting key legal positions in certain categories of disputes within commercial jurisdiction.
In rulings on bankruptcy cases, legal conclusions were formulated regarding:
- transactions made contrary to sanctions and aimed at circumventing asset blocking;
- conditions for recognizing a tax debt as hopeless and its write-off in the debt restructuring procedure of an individual insolvency case;
- grounds for recognizing a debtor as bankrupt and opening a liquidation procedure in the absence of an approved rehabilitation plan.
In rulings on cases related to antitrust and competition law, conclusions were made regarding:
- the dissemination on cosmetic product packaging of information about therapeutic properties without proper confirmation as a manifestation of unfair competition;
- the limits of the Antimonopoly Committee's review of a complaint about unfair competition at the stage of case initiation.
In rulings on corporate disputes, corporate rights, and securities cases, conclusions were made about:
- the proper method of creditor protection in out-of-court contestation of a debtor's fraudulent transaction concerning a share in the authorized capital of an LLC;
- recognition as invalid the general meeting decision on the reorganization of a legal entity after the state registration of the successor as an improper method of protection;
- the necessity of formalizing an acceptance-transfer act for the transfer of corporate rights to a share in a farming enterprise;
- priority payment of expenses for servicing a securities account as costs for preserving the bank's assets.
In rulings on land relations and property rights cases, legal conclusions were set out regarding:
- confirmation of the location of a land plot within the boundaries of a settlement for the purpose of determining communal ownership;
- reduction of the amount of unjustly retained funds by the amount of paid land tax when collecting payment for actual land use, where the landowner was not defined by law as the proper land manager;
- exemption of a self-occupied unformed communal land plot from an unauthorized capital structure (pavilion).
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