Problems of Inverse Possession

Legislative regulation, establishing the forms of relations between persons, in case of non-compliance with the proposed model of behavior, provides for either the application of sanctions or the qualification of actual relations in accordance with established legal forms. In the latter case, signs that may have nothing to do with reality are often imputed to such relationships. Thus, for example, the author proposes to consider a group of persons as a collective community pursuing a single goal put out of brackets, and to look for a certain standard of prudent conduct in the actions of business entities that is not established in any norm, but that exists, in the opinion of the tax authority. At the same time, the entities that decided to conceal their real relationships by manipulating or distorting the legal form, act due to the specific reasons and conditions recognized by these entities as regulating their behavior. The latter allow an interested person to hide behind the formal identity of the holder of assets or corporate instruments and at the same time give the controlled person mandatory, although not formal, instructions. In the paper, using the example of a controlled holder, the author suggests an approach according to which, for the purposes of reclassifying the relations hiding behind the screen of the legal form, it is necessary to identify the real factual substrate of the relations and give them legal meaning.

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