“How to provide public credibility to the Unified state register of legal entities?” — comment by Tatiana Tereshchenko and Alexander Sergeev for the “Bulletin of the Federal arbitration court of the Moscow district”
International business company "Wilton Ltd" (hereinafter — ICC "Wilton Ltd", the Company, the applicant) has addressed in arbitration court with the statement for recognition illegal decisions of the tax body on refusal in the state registration of changes made to the data on the legal entity "Mayachok" (hereinafter — the company) regarding the shareholders, as well as obliging to contribute to the Unified state register of legal entities about the applicant as 100% strength member Companies. Justifying the statement, the Company pointed out that it is a universal successor of the previous participant of Company —"SapKap Ltd", which was reorganized by way of merger, whereby all her property passed in succession to the applicant, which, regardless of the state registration of transfer of shares in the register there was a property right to it.
- Formalism is not the best criterion for adequate law enforcement. The plot of this dispute demonstrates this. Everything seems to be the letter of the law — at first glance. But common sense suggests that such results should not be. It seems that the problem is that the position of the jurisdictional bodies seems to be taken out of the General legal context. Individually, the arguments may be correct. However, they lack the depth and elaboration that would allow them to relate to the actual situation in a holistic and, most importantly, internally consistent picture.