The Supreme Court explained what documents a former LLC participant can request to calculate the value of the share
The company did not provide documents at the request of the participant. He went to court. The first instance granted the request. Afterwards the participant left the LLC. Because of this, the appeal and cassation were rejected: he received accounting records to determine the actual value of the share, he did not have the right to request other documents.
According to the Supreme Court of the Russian Federation, the information that a former member of the company can obtain is not limited to accounting and tax reporting. To check the calculation of the actual value of a share to the extent that it is based on accounting data and depends on the correctness of its maintenance, you may need:
- general ledgers and balance sheets for accounting accounts, account cards;
- acts of inventory and reconciliation of mutual settlements with counterparties;
- primary, incl. contracts.
In this case, the appeal did not check whether there is a dispute between the parties about the amount of payment, and if there is one, then in what part the former participant does not agree with the calculation. Without this, it is impossible to determine which documents he remains interested in receiving.
The case was sent for a new trial.
Previously, the Supreme Court of the Russian Federation indicated only the need to provide accounting reports for the last period before the date of transfer of the share to the company.
source: ConsultantPlus
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