The risk of operating at a loss when related companies under special tax regimes make a profit.
If the company "ASTRA" operates under the general taxation system (GTS) and is connected through property with other companies, then it must be profitable. In the event that such a company incurs losses, and its partners accumulating income work under special regimes, such a scheme will be recognized as illegal. All related enterprises will be brought to subsidiary liability when, as a result of additional charges, they transfer the stipulated payments to the budget.
What happens if you withdraw assets?
If an enterprise operating under the OSN is involved in cashing out funds or is unprofitable, most likely, the assets withdrawn in less than three years will be seized by the state.
Real estate transactions are risky when carried out by asset management companies.
If the company that has taken nurse database over the management of the property leases it to the same organization from which it received the property, it may also be held subsidiarily liable. Such a conclusion cannot be made directly on the basis of the provisions of the law. It is formed based on the generalization of the provisions of judicial practice. Here you will have to defend your own opinion during the official proceedings. This takes a lot of time and is very expensive. As an alternative, consultants need to develop other schemes for legally reducing tax payments based on the latest innovations.
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Doing business with "friendly" suppliers is dangerous.
Involving contractors who purchase goods for the entire group of companies and then resell them can lead to problems.
Schemes to reduce tax payments within one group of enterprises may be considered illegal.
Contracts between firms in the same group must be carefully considered and well thought out so that they cannot be considered "not having a business purpose."
Subsidiary liability of the founder and director of an LLC may also be based on “personal relationships”.
Joint and several liability may be imposed not only on relatives, but also on persons connected by military service, business trips, civil relations, etc. Thus, any informal personal contacts may be taken into account when determining one of the parties as the person controlling the debtor (PCD).
When subsidiary liability is inevitable
Subsidiary liability debts cannot be collected in favor of an affiliated enterprise.
If an organization has an economically related company to which it has debts, then such debts cannot be collected in its favor (in favor of an affiliated person). Therefore, if bankruptcy proceedings have started, this company will no longer be able to fulfill its obligations.
The search for the “fall guy” in terms of subsidiary liability is carried out along the chain of entities that control the debtor.
If the company is in the bankruptcy stage and all the KDLs are also in this status, then the fiscal authorities will themselves determine from whom to collect debt obligations: who has more resources, from which entity it is easier to get money. And if there is no one to demand from, then the tax authorities will move on to the next in the chain of KDLs of the bankrupt company.