BRINGING THE HEAD TO RESPONSIBILITY FOR THE DEBTS OF A LEGAL ENTITY
The article touches upon the theoretical and practical issues of holding the head of a legal entity accountable for actions and decisions that caused the occurrence of debt. The author identifies two forms of debt: general and subsidiary. Indicates that the onset of liability is possible only by a court decision. At the same time, the degree of entrepreneurial risk that inherently accompanies entrepreneurial activity should be taken into account. In the absence of guilt, the head cannot be held accountable. When writing the study, the author used judicial practice.