"CLAIMS THAT LEAD TO INSOLVENCY: MONETARY OBLIGATIONS AND MANDATORY PAYMENTS"

Abstract

This article systematizes all the claims imposed by creditors in order to determine the occurrence of an insolvency situation. These claims are divided into two categories: monetary obligations and mandatory payments, and the debts included in them are described in detail. In highlighting the essence of the category “monetary obligations”, the norms of civil law and labor law are mutually compared, and the content of the concept of “mandatory payments” in accordance with the norms of tax legislation is also revealed. As a result of the analysis, a list of clear and simple creditors’ claims has been formed, which is acceptable at the bankruptcy legislation. Also the requirements that should be taken into account when initiating a bankruptcy case and the experience of a foreign state was studied in this regard, as well as problematic conditions that need to be eliminated. It was concluded that the initiation of a bankruptcy case should be based only on primary claims; secondary claims (non-payment, fines, amounts of compensation and incentives) should not be the basis for the initiation of the case. In addition, in the course of the study the question of the role of requirements arising from personal relationships and requirements related to intellectual activity, which will become the basis for initiating a rehabilitation case, which is used in the legislation of some states was also considered.