Forgiveness of loan debt (problematic issues of judicial practice)

In this study, the analysis of judicial practice and normative documents regarding the forgiveness of debt by the creditor is carried out; the tax consequences of such actions for the debtor are studied. Particular attention is paid to the aspects of double liability and situations in which the creditor conducts forgiveness of the debt solely on the grounds of receiving a tax refund, while continuing to recover the formally forgiven debt