FEATURES OF THE DISTRIBUTION OF THE BURDEN OF PROOF ON CLAIMS FOR SUBSIDIARY LIABILITY: TRANSFORMATION OF THE LAW ENFORCEMENT APPROACH

Abstract

The article reveals the evolution of regulatory and law enforcement approaches to the
issue of bringing the debtor's controlling persons to subsidiary liability. The problems of the evidentiary process in this category of disputes are touched upon, primarily related to the distribution of the
burden of proof between the parties. The article highlights the transformation of judicial practice, which amounts to a departure from
the presumption of good faith of the defendant to the presumption of guilt in the conditions of exclusion of the company controlled by him from the Unified State Register of Legal Entities. Along with
the above, the question of the limits of judicial discretion in this category of disputes, the role of the
court in establishing the objective truth in the case, including in the conditions of passive (noninitiative) behavior of the defendant, is also touched upon. The predominant role of judicial practice,
the importance of the Constitutional Court of the Russian Federation and the Supreme Court of the
Russian Federation in matters of its harmonization and unification is noted. The practical significance
of the institution of subsidiary liability of controlling persons excluded from the state register of the
debtor company, including in relation to modern economic realities and business rules, is consecrated.