REMEDIUMREMEDIUM1561-59362658-3534Joint-Stock Company Chicot118810.21518/1561-5936-2018-1-2-22-23Original ArticleCollecting of organizations' tax debts from its executives: how and when?LavrentievaAlinanoemail@neicon.ruPwC011220181-2222318032022Copyright © 2018,2018Recently, the Constitutional Court of the Russian Federation (hereinafter the «Constitutional Court») clarified the procedure for recovery of damages from natural persons caused by tax crimes in the amount of tax arrears and fines not received by the respective budget from the taxpayer organization.taxesdebtsorganizationofficialналогидолгиорганизациядолжностное лицо1.Постановление Конституционного суда от 8 декабря 2017 г. №39-П.2.Письмо ФНС РФ от 9 января 2018 г №СА-4-18/45@.