Consideration of a claim for liquidation of an absent legal entity in the case of the latter's property and creditors
Thus, the State Revenue Administration of Aktobe appealed to the court with a declaration of bankruptcy of LLP "A", arguing that the debtor is absent at his location, has arrears of taxes and other mandatory payments to the budget in the amount of 158,098,727 tenge. The court's decision of December 15, 2017 denied the application. The court found that as of October 25, 2017, the debtor has a tax debt in the amount of 158,098,727 tenge.
The enforcement measures taken did not lead to positive results, since the debtor's property is encumbered by collateral from a second-tier bank. The conclusion of the interim manager established that the debtor owns movable property in the form of 2 units of a vehicle, immovable property in the form of 5 apartments pledged to the bank. The applicant also did not receive the consent of the authorized body to declare the absent debtor bankrupt. By virtue of the provision of subparagraph 5) of paragraph 1 of Article 45 of the Law, evidence of the absence of the debtor, its participants and the head at the location and place of residence has not been provided to the court, and the six-month deadline for filing such an application has not been met. The court reasonably refused to satisfy the application.
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