SUBSIDIARY RESPONSIBILITY UNDER ITEM 5 ART. 10 OF THE INSOLVENCY LAW: A PRACTICAL ASPECT Nikolaev Alexey Radievich, postgraduate student at entrepreneurs' law chair. <...> Place of study: Moscow State Law University named after O.E. Kutafin (MSAL). <...> E-mail: arnikolaev@yandex.ru Annotation: This article discusses the practical aspects of the application of item 5 art. 10 of the Insolvency Law, explanations of the Supreme Arbitration Court of the Russian Federation are analyzed. <...> The author proposes to amend item 5 of art. 10 of the Insolvency Law. <...> Literature list:: Molchanov I. Flood in archive: investigating the causes, consequences eliminate // Practical Accounting. <...> N 10; Pankov O.V. Administrative responsibility for tax crimes: challenges and case law of the Administrative Code // World of Law. 2004. <...> N 1; Semenikhin V.V. Responsibility of organizations and their heads: the administrative responsibility for violations in the sphere of taxation // Taxes. 2010. <...> В статье рассматриваются возникающие на практике проблемы применения п. 5 ст. 10 Закона о банкротстве с учетом имеющихся разъяснений ВАС РФ; автором предлагаются изменения в п. 5 ст. 10 Закона о банкротстве! <...>