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Case No. 910/6509/18 dated 03/04/2025

Subject of Dispute: Approval of the Liquidator’s Report and Liquidation Balance in the Bankruptcy Case of LLC “Manifesto”.

Main Arguments of the Court:
1. The liquidator must prove that their actions were aimed at searching for and identifying the bankrupt’s property, rather than simply stating the absence of property.
2. The court must carefully verify the completeness of the liquidator’s actions, particularly regarding the analysis of the debtor’s financial condition and the possibility of imposing subsidiary liability on the management.
3. The Supreme Court deviates from previous practice, emphasizing the need for a thorough analysis of the liquidator’s actions, rather than a formal approach.

Court Decision: Revoke previous court decisions and refer the case for a new hearing to conduct a detailed review of the liquidator’s actions.

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