Consideration of cases on claims of a tax authority based on the death of a person who is the founder and head of this legal entity in one person
The courts should have assigned the duties of liquidating the missing legal entities to specific individuals and subsequently reviewed and approved the liquidation balance sheets. To send rulings on the approval of liquidation balance sheets for execution to the authorized body for the exclusion of missing legal entities from the state register. Consideration of cases on claims of a tax authority based on the death of a person who is the founder and head of this legal entity in one person. Such claims for the liquidation of legal entities are filed with the court by tax authorities or prosecutors due to the absence of the legal entity at its location or actual address, as well as founders and officials, without whom the legal entity cannot function for one year.
Paragraph 7 of Regulatory Resolution No. 5 clarifies that the court may accept as evidence documents on death, recognition as incompetent, conviction to imprisonment or deprivation of the right to engage in certain types of activities, recognition of officials as missing or death of the sole founders (participants) - individuals (in the absence of legal succession), without which the activity of a legal entity faces are impossible. At the same time, it should be noted that with a reliable study of the case materials, it is not difficult to make a legitimate decision in this category.
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