Bringing taxpayers' controlling persons to subsidiary liability for non-payment of obligatory payments in recent years has been widely used by the tax authorities as an alternative tool for repayment of tax arrears.

The effectiveness of the institute of subsidiary responsibility is evidenced by an increase in the number of such disputes initiated by the tax authorities in arbitration courts, as well as the growth of the amounts recovered.

Ekaterina Kopylova, junior tax consultant at Tax Compliance, spoke about it in detail in General Director magazine.

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