The presence of heirs for a share in the authorized capital
Thus, the Council of Ministers of the Aktobe region, satisfying the claim of the Russian State Institution "State Revenue Administration for the Mugalzhar district of the Department of State Revenue for the Aktobe region" on the liquidation of LLP "Zh", based on the fact that the sole participant and at the same time the head of A. died, there is no legal entity at the location, tax reporting is not provided, made a premature decision, not having checked all the circumstances of the case. According to death certificate No. 20-133-0000104 dated September 23, 2013, A. died on September 17, 2013. During the consideration of the case, information about the heirs of A. The court has not claimed a share in the authorized capital of LLP "Zh" from the notary authorities, there is no information in the case file about the absence of succession.
According to paragraph 6 of Article 80 of the Civil Code, Article 35 of the Law "On Limited and Additional Liability Partnerships" shares in the authorized capital of a limited liability partnership are transferred to heirs. The transfer of the share to the heirs and its division between several heirs is carried out in accordance with the norms of the Civil Code. Therefore, for a full and comprehensive review of the case, the court should have requested information from the notary and justice authorities about the presence of heirs for a share in the authorized capital.
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