Tatiana P. Shishmareva

The article examines the evolution of the judicial doctrine of the "single transaction", which appeared in judicial practice initially in resolution No. 25 of the Plenum of the Supreme Court of the Russian Federation dated June 23, 2015, and then further developed in judicial acts of the supreme judicial instance. The conclusion is made about the judicial doctrine as an atypical source of the institution of insolvency (bankruptcy), used to resolve disputes about challenging actions (transactions) in bankruptcy proceedings in order to prevent unfair actions by the debtor and his counterparties using complex and intricate schemes for the withdrawal of assets of the debtor, challenging which without using a single transaction structure is very difficult or impossible. The criteria of interrelation of actions (transactions) are highlighted, which make it possible to qualify a chain of actions (transactions) as a single action or a single transaction. Various types of interrelated transactions are indicated. The article analyzes the current judicial practice of challenging the chain of actions (transactions), revealing the true will of the parties who executed the withdrawal of the debtor's assets as a covered transaction through a series of actions that make it difficult to detect the true will of the subjects. The algorithm of actions of the arbitration manager (creditors) challenging a single transaction, as well as the legal consequences of the invalidity of the covered transaction, is analyzed.