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1
Sandholzová, Lucie. "Oddlužení plněním splátkového kalendáře." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-205790.
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The diploma thesis deals with insolvency proceedings where the debtor's bankruptcy is solved by discharge of debts by fulfilment of the instalment schedule. The aim of the thesis is to verify three hypotheses expressed in the introduction. The author evaluates bill amending Act no. 182/2006 Coll., On Bankruptcy and Its Resolution (Insolvency Act), as amended, and certain other acts, which should become effective on 1 September 2016, particularly in the context the provision of services in the elaboration of an insolvency petition relating to the proposal to permit debt relief. More attention is paid to the performance of debt relief instalment schedule, especially Deductions from income of the borrower when one income, foreign income and income arising from the donation agreement or contract for retirement. The paper also compared the liquidation of seized property of the debtor in insolvency proceedings and enforcement proceedings. Finally, the work contains several proposals de lege ferenda, opinions of the author and their own approaches to solving problems associated with Discharge of debts by fulfilment of the instalment schedule.
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Pařezová, Kateřina. "Insolvenční řízení z pohledu povinností insolvenčního správce." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-85771.
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This diploma thesis deals with the insolvency administrator. The objects of this work are mainly are the duties that insolvency administrator has to execute during the insolvency proceeding and the necessary requirements for the performance of the insolvency administrator's function. The objective of this work is to clarify the role of insolvency administrator in the particular phases of insolvency proceedings in general terms and the definition of his position and responsibilities in different types of insolvency proceedings. The aim of this work is also to analyze the assumptions that insolvency administrator must meet in order to obtain permission to perform the function of the insolvency administrator.
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Svobodová, Martina. "Funkce insolvenčního správce v ČR." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-193399.
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This thesis is focused on function of insolvency administrator, both in terms of requirements imposed on the performance of insolvency administrator, and in the terms of the obligations that insolvency administrator has to execute in course of the insolvency proceedings. The objective of this thesis is analyzing function of insolvency administrator from the point of view of his position, powers and responsibility in insolvency proceedings. The objective of this thesis is also to test hypothesis, whether a new system of appointment of insolvency administrators based on rotational principle can be considered as effective and whether it truly led to higher transparency of appointment of insolvency administrators.
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Křížová, Iveta. "Výkon funkce insolvenčního správce v ČR." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-199269.
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This thesis deals with a person of the Insolvency Administrator, both in terms of the requirements imposed on the person of the Insolvency Administrator, and in terms of the obligations to be Insolvency Administrator in the course of Insolvency proceedings perform. The main objective of this thesis is to test the hypothesis that can be considered the submitted draft amendments to the Insolvency Act effective from 1. 1. 2014, effective, particularly in relation to the performance of the Insolvency Administrator.
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Buisine, Olivier. "Le sort des garanties réelles en cas de plan de cession." Thesis, Lyon 3, 2014. http://www.theses.fr/2014LYO30063.
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La cession est une solution incontournable du droit des entreprises en difficulté.Déterminer les droits des créanciers dans le cadre d’un plan de cession s’avère pourtant une tâche délicate.Le droit des entreprises en difficulté a fait l’objet de réformes importantes (loi du 26 juillet 2005, ordonnance du 18 décembre 2008 et ordonnance du 12 mars 2014 dans une moindre mesure).Dans le même temps, le droit des sûretés subissait des évolutions nombreuses (ordonnance du 23 mars 2006, loi du 19 février 2007, loi du 04 août 2008, ordonnance du 30 janvier 2009) mais parcellaires, preuve du manque de cohérence du législateur en la matière.Les réformes du droit des entreprises en difficulté et du droit des sûretés ont révélé l’absence de ligne directrice claire en ce qui concerne l’articulation de ces deux droits. Les réformes du droit des entreprises en difficulté et du droit des sûretés aboutissent à un enchevêtrement des textes, rendant leur application particulièrement complexe.Les nombreuses interrogations tant théoriques que pratiques créent une insécurité juridique.Dès lors, en me basant notamment sur les difficultés rencontrées dans le cadre de mon activité professionnelle ou sur celles pointées du doigt par la doctrine et les commentateurs de textes, consécutives aux évolutions législatives récentes, l’objectif de ce travail de recherche est de procéder à des recommandations à l’endroit des professionnels ainsi que de réaliser des propositions visant à un meilleur équilibre des intérêts en présenceThe sale of a business is one of the most important insolvency solutions.However it’s a hard task to determinate creditor’s rights under these circumstances.Insolvency law has deeply changed consequently to main reforms (Act of July 26, 2005 called the “Safeguard Act”, Order of December 18, 2008 and to a lesser extent Order of March 12, 2014).At the same time, guarantee law has been modified by lots of reforms too (Order of March 23, 2006, Act of February 19, 2007, Act of August 4, 2008, Order of January 30, 2009).These reforms were fragmented. Furthermore they have been built without guideline. As a result, the articulation between insolvency law and guarantee law is very difficult.The theoretical and practical questions generate a real legal insecurity.The goal of this research work is to make insolvency practitioners propositions based on, amongst others, doctrine’s comments and criticism. The objective of these propositions is to establish a better balance between the pluralities of interests involved
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Rajhi, Wassim. "Essays on the capital structure and insolvency in conventional and non-conventional banking systems." Phd thesis, Université de Toulon et du Var, 2011. http://tel.archives-ouvertes.fr/tel-00657342.
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The international financial crisis naturally prompts the question of whether IIFS are robust and resilient or may be swept into crisis by a global wave and if so through what channels. This thesis considers channels through which the world financial crisis would affect IIFS, their features that may help contain it and those that may foster post crisis recovery in a dual banking system. Our sample covers 467 conventional banks and 90 Islamic banks in 16 countries for the period 2000-2008, a range advanced economies and emerging markets. We estimation the financial stability (z-score) in conventional and Islamic banks. The z-score has become a popular measure of bank soundness (Boyd and Runkle, 1993; Maechler, Mitra, and Worrell, 2005; Beck and Laeven, 2006; Laeven and Levine, 2006; Hesse and Čihák, 2007, 2008, 2010; Mercieca, Laeven and Levine, 2009; Beck; Demirgüç-Kunt and Merrouche, 2010). With a robust and a quantile estimation model, this empirical analysis explores causes of insolvency risk in Islamic and conventional banks in Middle East and North Africa (MENA) and Southeast Asian countries, by controlling for various factors, bank-by-bank data, macroeconomic and other system-wide indicators.
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KITTUR, ASHA HARSHAVARDHAN. "Effectiveness of the Altman Z-Score model : Does the Altman Z-Score model accurately capture the effects of Non-Performing Assets (NPA) in the Indian banking sector?" Thesis, Linnéuniversitetet, Institutionen för ekonomistyrning och logistik (ELO), 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-86144.
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The aim of this study is to measure the effectiveness of Altman’s Z-Score model using Non-performing assets (NPA) as a benchmark stability indicator. To do that, this paper examines if Altman’s Z Score Models capture the decline in financial health of the banks caused by the NPAs, using a two-fold analysis i.e., in advance through prediction and when the distress period is ongoing. The findings of this paper would suggest that: 1. During the distress period: The Z-Scores only marginally capture the distress caused by the NPAs, which is in line the findings of Almamy et al that the predictive ability of the model goes down during the crisis period. 2. For the future: The results of the statistical t-tests indicate that, the Z-Scores do not have the predictive ability to capture the future NPAs. Two different models that are developed by Altman - one for non-manufacturing firms and the other for the emerging markets, are used to test, if one model is more suitable than the other to the Indian banking sector. The findings of this paper suggest that, due to the uniqueness of the Indian banking sector during the NPA crisis, the ‘Emerging market model’, does not produce any significantly better results. Therefore, there is further scope to develop a tailor-made model suitable to the Indian banking sector.
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Frazier, Christine Lizardi. "Multiple case study of the fiscal conditions that exist in five California school districts under state receivership." Scholarly Commons, 2006. https://scholarlycommons.pacific.edu/uop_etds/2506.
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This bounded collective case study is an exploration of five school districts that have come under California state receivership and have received comprehensive assessments from the Fiscal Crisis and Management Assistance Team. It is detailed from the point of receivership through the initial comprehensive assessment report. Each case is situated within the timeframe in which each district had their budgets negatively certified, their request for a state loan granted, their receivership by the state declared and the initial steps toward recovery identified. The five California school districts chosen for this study are a sample of the population of school districts that have requested loans from the state of California since 1984. Of this population of thirty-two, seven have come under state receivership. Of these seven, five school districts have had comprehensive assessments mandated by the state of California and conducted by the Fiscal Crisis and Management Assistance Team. These five school districts selected as the sample for this study are: Compton Unified School District, West Contra Costa Unified School District, West Fresno Elementary School District, Oakland Unified School District and Vallejo City Unified School District. This study utilized the results from three data sets: district profiles which included demographic and financial data; the comprehensive assessment of the five selected school districts conducted by the FCMAT in the financial management area; and practitioner interviews at the district, county and state levels. The findings provide a roadmap for school districts in determining its risk of insolvency. The common demographic, financial conditions and fiscal practices are identified and how these conditions and practices lead to fiscal insolvency is presented. These conditions and practices have been organized into a high risk model that provides a hierarchy of predictors divided into primary, secondary, and independent risk areas that describe how these conditions and practices can be utilized as indicators of impending fiscal crisis. The systemic impact on fiscal solvency in the areas of; governance, human resources, facilities, and most importantly student achievement needs to receive further research.
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Davidsson, Sirestål Albin, and Johanna Permatz. "Värdering av immateriella tillgångar i konkurs : Konkursens påverkan på uppställda värden." Thesis, Högskolan i Gävle, Företagsekonomi, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-34821.
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Syfte: Den ökade mängd immateriella tillgångar som tas upp i balansräkningen till följd av digitaliseringen har gjort det svårt för företag att återspegla det faktiska värdet som tillgångarna har. Stora värden av immateriella tillgångar kan tas upp i redovisningen vilket kan vara missvisande för företagets intressenter. Samtidigt är det inte ovanligt att företag inte har likviditet för att betala sina skulder och därför behöver försättas i konkurs som en naturlig del i sin livscykel. Hur immateriella tillgångars värden påverkas av konkurs är därför av stort intresse för företagets intressenter för att bevaka sin rätt till en eventuell utdelning i konkursen. Syftet med denna studie är därför att utreda hur värderingsmetoden av immateriella tillgångar påverkas när ett bolag försätts i konkurs. Metod: Studien genomförs med en kvalitativ forskningsmetod med en hermeneutisk forskningsfilosofi och en induktiv ansats. Studien inleds med en litteraturgranskning och data samlas in genom semi-strukturerade intervjuer av primärt aktiva konkursförvaltare. Resultat och slutsats: Studien visar att noggrant uppskattat värde i en konkurs oftast innebär en marknadsvärdering, för att komma så nära det faktiska försäljningspriset som möjligt. Marknadsvärdet innefattar inte sällan en rabatt på grund av konkursen som sådan och för att det förväntas av en potentiell köpare. Marknadsvärderingen skiljer sig från den annars kostnadsbaserade värderingen som sker i balansräkningen, varför värdena kraftigt kan skilja sig åt.
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Asheela, Ndatega Victoria. "The advantage requirement in sequestration applications : a call for relaxation." Diss., University of Pretoria, 2012. http://hdl.handle.net/2263/26556.
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In South African insolvency law, in as much as debt relief measures are contained in three pieces of legislation, a discharge from debt is only available to an insolvent debtor whose estate has been sequestrated and he is eventually rehabilitated. The history of South African insolvency law indicates a developmental change from a ‘harsh creditor-orientated’ approach to a ‘debtor-friendly’ approach. However, the advantage for creditors’ requirement is now firmly embedded in the Insolvency Act 24 of 1936. This requirement is not defined in the Insolvency Act but has been largely interpreted by the courts and stringently applied. It is only once the applicant for the sequestration order has extinguished the burden of proving this requirement, amongst others, will the court exercise its judicial discretion to grant or refuse the order. Consequently, this requirement creates a stumbling block for debtors wishing to use the sequestration process as a debt relief measure and force discharge of their debts on their creditors. The sequestration process is aimed at the advantage of creditors and not the relief of debtors. Overburdened debtors seeking debt relief who cannot prove advantage of creditors are therefore not considered in sequestration applications. However, although debt relief is not a primary object of the Insolvency Act, it is an indirect consequence of the sequestration process when the insolvent debtor is rehabilitated. The Insolvency Act almost deals with every aspect of the different classes of creditors while there is no provision of the different classes of debtors who can and those who cannot prove an advantage to creditors. This serves as an indication that there is an imbalance between creditors’ and debtors’ interests. The study seeks to analyse the effect of the advantage requirement on sequestration applications from a debtor’s perspective. The alternative debt relief measures available to debtors when pursued by their creditors as contained in the Magistrates` Court Act 32 of 1944 and the National Credit Act 34 of 2005 are examined. It is submitted that South Africa does not provide the required sufficient debt relief because the administration orders and debt review in addition to other deficiencies, do not provide debtors with a statutory discharge from debts. The South African Law Reform Commission in the 2000 Insolvency Bill has recommended that the advantage for creditors’ requirement be retained in the new Insolvency Act. In a comparative survey, various legal systems are considered to investigate how the issue of finding a balance between debtors’ and creditors’ interests in insolvency law is dealt with. To accommodate all debtors, it is then submitted that the advantage requirement should not be retained in the Insolvency Act.Dissertation (LLM)--University of Pretoria, 2012.
Mercantile Law
unrestricted
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Crochet, Julian. "Étude des rapports entre l'entreprise en difficulté et l'administration fiscale." Thesis, Aix-Marseille, 2019. http://www.theses.fr/2019AIXM0374.
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Le lien unissant procédures collectives et droit fiscal pourrait apparaître comme difficilement discutable, sinon cloisonné au simple devoir de constater l’influence que l’un entretiendrait vis-à-vis de l’autre. Il est vrai que ces deux sujets impliquent un double rapport. Celui-ci pourrait tout à fait s’illustrer par la description des pouvoirs qu’entretiendraient les procédures collectives à l’égard du droit fiscal, mais aussi par la radiation que ce dernier serait capable de générer sur les chances de réussite desdites procédures. La présente thèse permet cependant de s’abstenir de tout choix. En effet, en prenant le parti d’appréhender ces deux matières en un seul raisonnement, il convenait de placer le curseur sur leur interlocuteur commun : l’administration fiscale. Or, en conférant à cette institution un rôle clef dans le succès des ambitions relatives à ces deux domaines juridiques, le travail à entreprendre impliquait nécessairement d’adopter une position objective, mais néanmoins critique, sur son aptitude à gérer les conflits ainsi que les impériosités qui leur étaient caractéristiques. Il en résultait nécessairement un devoir d’analyse capable de regrouper des matières par nature transversales, critère essentiel de tout outil indispensable au traitement de situations diverses, pour ne pas dire particulières, cas après cas. En conséquence, il semblait évident de faire adopter au raisonnement juridique une souplesse parfois dérangeante, mais néanmoins essentielle au regard du principe fondamental d’égalité de tous devant l’impôtThe link between insolvency proceedings and tax law could appear difficult to question, if not confined to the simple duty to note the influence that one would have on the other. It is true that these two subjects imply a double relationship. This could be illustrated by the description of the powers that insolvency proceedings would have with regard to tax law, but also by the deletion that the latter would be able to generate on the chances of success of such proceedings. However, this thesis allows us to abstain from any choice. Indeed, by taking the decision to understand these two matters in a single reasoning, it was appropriate to place the cursor on their common interlocutor: the French tax authorities. However, by giving this institution a key role in the success of ambitions in these two legal fields, the work to be undertaken necessarily implied adopting an objective, but nevertheless critical, position on its ability to manage conflicts and the imperiosities that were characteristic of them. The result was necessarily a duty of analysis capable of grouping together subjects that were transversal in nature, an essential criterion for any tool that was essential for dealing with diverse, if not particular, situations, case by case. Consequently, it seemed obvious that legal reasoning should adopt a flexibility that was sometimes disturbing, but nevertheless essential in view of the fundamental principle of equality of all before tax
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Ghandour, Bertille. "Le traitement judiciaire des entreprises en difficulté." Thesis, Lille 2, 2016. http://www.theses.fr/2016LIL20025.
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Traditionnellement, le droit des entreprises en difficulté recourt à l’autorité judiciaire pour la mise en oeuvre de ses dispositions et la réalisation de ses finalités. Toutefois, considérant l’évolution de ce droit, le traitement « tout judiciaire » des difficultés des entreprises est remis en cause. En effet, il ne s’agit plus seulement de sanctionner, mais davantage de prévenir les difficultés et de sauvegarder les entreprises, ce qui dénature l’office juridictionnel. De plus, les commerçants ne sont plus les seuls concernés par ce droit, ce qui aboutit à l’éclatement de la compétence juridictionnelle. Il y aurait lieu d’envisager d’autres modes de traitement. Prenant en compte l’existence d’un traitement administratif, connu du surendettement, mais, aussi, des entreprises, et favorisant le règlement alternatif des difficultés, une autre voie peut être proposée pour la prise en charge de l’impossibilité économique d’exécuter. La légitimité du juge, dont les interventions seraient recentrées et la compétence spécialisée, en ressortirait renforcée pour le traitement des entreprises en difficultéTraditionally, insolvency law appeals to the judicial authority to apply its provisions and to carry out its aims. However, regarding the evolution of this law, the exclusive judicial treatment of the difficulties is challenged. Indeed, it is no longer only to punish but more to prevent difficulties and safeguard businesses, which distorts the judicial office of the judge. In addition, traders are not the only ones affected by this law, leading to the outbreak of jurisdiction. Subsequently, there is a need to consider other modes of treatment. Taking into account the existence of an administrative process, known by over-indebtedness, but also by businesses, and promoting alternative dispute resolution of difficulties, another path can be proposed for the management of the economic impossibility of performance. The legitimacy of the judge, whose interventions would be refocused and skills specialised, would be strengthened in relation to the treatment of undertakings facing difficulties
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Al, Saud Salman ben Abdel Aziz ben Salman ben Mohammad. "Problèmes de base du droit des entreprises en difficulté : étude comparée droit français - droit saoudien." Thesis, Paris 2, 2014. http://www.theses.fr/2014PA020096/document.
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Si l’on reste dans les généralités, le droit français et le droit saoudien consacrent des solutions analogues aux entreprises en difficulté : ils prévoient l’un et l’autre la possibilité d’un traitement non contentieux des difficultés par le recours à un accord entre le débiteur et ses créanciers ; si ce traitement n’aboutit pas, une procédure collective sera mise en place. Mais la philosophie des deux systèmes est loin d’être la même : la principale préoccupation du droit français est de parvenir à sauver l’entreprise qu’il considère comme créatrice de richesses et d’emplois, alors que le droit saoudien n’a pour l’essentiel qu’une seule préoccupation, celle de sauvegarder les droits des créanciers. Pour réaliser les objectifs qu’il recherche, le droit français multiplie ses interventions en la matière, alors que le droit saoudien en reste à son règlement du 2 juin 1931 sur la faillite et à son décret sur la conciliation préventive de la faillite du 24 janvier 1996. A la complexité du système français du traitement des entreprises en difficulté correspond la simplicité du système saoudien. L’examen des problèmes de base en la matière conduit à s’interroger sur l’existence d’une troisième solutionAt a general level, French law and Saudi law provide similar solutions to companies facing financial difficulties: they both provide for the possibility of a non-contentious treatment of the difficulties through an agreement between the debtor and its creditors; if this process fails, an insolvency procedure will be initiated. However, the philosophy of the two systems is far from being the same: the main concern of French law is to achieve save the company, that it considers being creative of wealth and jobs, whereas Saudi law has essentially the concern of securing the creditors' rights. To achieve its objectives, French law has been very active in this area, while the Saudi law remains in its Regulation of 2 June 1931 on bankruptcy and its decree on preventive conciliation of bankruptcy dated 24 January 1996. Where the French insolvency system is complex, the Saudi one is simple. The analysis of the basic issues in this area leads to wonder whether a third route could be considered
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Vacková, Kateřina. "Postavení insolvenčního správce v insolvenčním řízení." Master's thesis, 2014. http://www.nusl.cz/ntk/nusl-327773.
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The abstract Position on insolvency administrator under insolvency law This thesis describes the insolvency proceedings in view of the insolvency administrator. It deals not only with the position of the insolvency administrator in already running insolvency proceedings but also the prerequisites that must be met in order to become an insolvency administrator at all. It is processed with regard to the importance of the amendments to the act of the year 2013. Due to the financial crisis and growing indebtedness of population it is a very actual subject, which applies to almost all of us. The thesis is divided into six main chapters. The first is devoted to the person of the insolvency administrator with detailed terms and conditions for the emergence of the processed function relating in particular to integrity and tests and to the types of terminativ of their activities. The second chapter discusses the performance of the function with an emphasis to the appointment, amendment, withdrawal, exclusion and exemption from the function. The various types of insolvency administrators are discussed in chapter three. The largest chapter is the fourth one. This chapter discusses the General rights and obligationsc at first, which are common for all the types of resolving insolvency and it is followed by the second...
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Valtr, Tomáš. "Insolvenční správce a jeho úloha v insolvenčním řízení." Master's thesis, 2020. http://www.nusl.cz/ntk/nusl-411476.
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Insolvency administrator and his role in insolvency proceedings Abstract The thesis deals with the professional requirements for an insolvency administrator and his status and activities in the insolvency proceedings. Considering the frequent amendments of the legislation regulating insolvency proceedings, including the rights and obligations of the insolvency administrator, this is a particularly relevant topic. The aim of the thesis is to provide a comprehensive overview of the conditions which must be met to become an insolvency administrator, what role the insolvency administrator performs in insolvency proceedings and what are his most important rights and obligations. The thesis is divided into six chapters. The first chapter deals with legal regulations governing the status and activities of the insolvency administrator and includes, in particular, two fundamental acts and their implementing decrees. The second chapter addresses the person of the insolvency administrator from a professional perspective, that is to say, what are the preconditions for obtaining permission to practise as an insolvency administrator and under what conditions the authorisation to practise ceases. Furthermore, the chapter covers the area of the list of insolvency administrators and the way in which insolvency...
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Košťál, Matěj. "Procesní postavení a činnost insolvenčního správce v průběhu konkursu." Master's thesis, 2017. http://www.nusl.cz/ntk/nusl-369163.
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Křížová, Petra. "Postavení insolvenčního správce v insolvenčním řízení a jeho komparace se soudním exekutorem." Master's thesis, 2019. http://www.nusl.cz/ntk/nusl-397181.
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Legal position of the insolvency administrator in insolvency proceeding and its comparison with the positon of bailiff - Abstract The thesis deals with the legal position of insolvency administrator in insolvency proceedings and its comparison with the position of bailiff. The thesis is broken into an introduction, six chapters and a conclusion. The aim of this thesis is to summarise the rights of the insolvency administrator as a subject of the insolvency proceeding and compare them with the rights of the bailiff. The first chapter deals with the definition of insolvency administrator, the conditions to perform the office and to obtain the relevant licence to perform the office, as well as the manner of entry of insolvency administrators into the registry. The second chapter takes on the manner of appointment of the insolvency administrator in a specific insolvency proceeding, the conditions for removal or recall from the office, the conditions of exclusion for bias and situations when the insolvency administrator may be replaced. Furthermore, the chapter states the duties of the insolvency administrator. Special attention is paid to the reward and reimbursement of costs in the various alternatives of insolvency solutions with regard to recent case law. The chapter also details the liability of the...
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Mráčková, Monika. "Postavení insolvenčního správce v oddlužení." Master's thesis, 2020. http://www.nusl.cz/ntk/nusl-411472.
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1 Legal possition of the insolvency administrator in debt reliéf Abstract An insolvency administrator has an irreplaceable role in the insolvency proceedings. He isn'n an lawyer of debtor or creditors. However, he has to defend a legal interests both of them and to direct insolvency proceedings in such a way that its purpose is fulfilled. The purpose of the insolvency proceedings is to achieve the greatest satisfaction of creditors without any unjustly harmed or unlawfully favored party. The aim of this diploma thesis called "Legal possition of the insolvency administrator in debt relief" is to comprehensively analyze the insolvency administrator's procedure, its role and activity in debt relief. The secondary subject of the thesis is the evaluation of the debt relief legislation, which was substantially amended by an amendment No. 31/2019 Sb. Text of the thesis is divided into two parts, theoretical and practical. Initial part is divided into four chapters, in which the characteristics of the insolvency administrator, including his position towards other entities in insolvency proceedings. The second and third chapters specify the process of issuing the insolvency administrator's license, including the conditions they must fulfill in order to be authorized. The fourth chapter gives the reader insight into...
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ŠINDELÁŘOVÁ, Jaroslava. "Role insolvenčního správce v konkurzu a v oddlužení." Master's thesis, 2016. http://www.nusl.cz/ntk/nusl-252066.
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The topic of the master thesis is the role of insolvency administrator in bankruptcy and dischargeofdebts. The thesis defines the role of an insolvency administrator in an entire process of aninsolvency proceeding, from administrator nomination to the end of the procedure. The first part of thesis describes the historical development of the legislation of insol-vency proceeding and its characteristic. The second part of the thesis is focused on the figure of the insolvency administrator and administrator and his nomination together with the conditions, how to get the authorization to exercise this function. The practical part of the thesis is focused on the comparison of the legislation ofinsol-vency proceeding before the amendment of the Act about insolvency from 1. 1. 2014 and the recent way of proceeding. In this comparison I am focusing on analysis of terri-torial action of individual insolvency administrators. All the information I have found, I use in practice thanks to the company Alva s.r.o., which provided me all the documen-tation needed to find out, if all the insolvency administrators work in the same way or not, and if they work as they should. In the conclusion of my thesis there is a summary of all the facts I have found out.
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Massoni, Michelly Dias. "A ADMINISTRAÇÃO DA EMPRESA INSOLVENTE PELO DEVEDOR: O compartilhamento da gestão entre o devedor e o Administrador da Insolvência." Master's thesis, 2019. http://hdl.handle.net/10316/90382.
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Dissertação de Mestrado em Direito apresentada à Faculdade de DireitoA insolvência é uma situação que causa temor quando seus indícios são percebidos. Quando se trata de empresas, esta situação pode acarretar diversas mudanças na rotina desta sociedade. Os administradores sofrem igualmente os efeitos da insolvência sobre as empresas por eles geridas. Mesmo não sendo parte do processo, sua função durante esta fase pode ser crucial para a continuidade da atividade empresarial. Poderá atuar como um gestor criterioso e aproveitar seu conhecimento para traçar metas e retirar a empresa da situação de risco.A manutenção do administrador da empresa insolvente na gestão da massa insolvente é analisada como um regime que possibilita a recuperação da empresa. Recuperação que gera impacto não só perante seus credores, mas também aos demais interessados secundários (trabalhadores, clientes e outros), primando pela preservação da malha comercial.O presente estudo busca apresentar o papel dos administradores no curso do processo de insolvência e os efeitos que recaem sobre os eles após a declaração de insolvência. Especialmente, quanto ao compartilhamento da gestão empresarial entre o devedor (administrador) e o Administrador da Insolvência na hipótese de manutenção da administração da massa insolvente pelo devedor. O devedor (administrador), ao invés de sofrer a privação de seus poderes, sofrerá apenas limitações na gestão da massa insolvente. O Administrador da Insolvência terá como obrigação a fiscalização e controle dos atos do órgão social, devendo anuir ou vetar a pratica de ações prejudiciais aos interesses dos credores.Esta hipótese é um desvio ao andamento natural do processo de insolvência e por isso sofre algumas limitações na sua aplicação, porém, pode ser bem sucedida se todas as partes se esforçarem para que o objetivo seja alcançado: a continuidade da atividade empresarial pelo devedor.
Insolvency is a situation that causes fear when its clues are perceived. When it comes to companies, this situation can lead to several changes in the routine of this society.The administrators also suffer from the effects of insolvency on the undertakings they manage. Even if you are not part of the process, your role during this phase can be crucial for business continuity. Their can act as a judicious manager and use your knowledge to set goals and withdraw the company from the risk situation.The maintenance of the manager of the insolvent company in the management of the insolvent estate is analyzed as a regime that makes possible the recovery of the company. Recovery that impacts not only to its creditors, but also to other secondary stakeholders (workers, customers and others), focusing on the preservation of the commercial network.The present study seeks to present the role of the administrators in the course of the insolvency proceedings and the effects on them after the declaration of insolvency. In particular, regarding the sharing of business management between the debtor (administrator) and the Insolvency Administrator in the event of maintenance of the administration of the insolvent estate by the debtor. The debtor (administrator), instead of suffering the deprivation of his powers, will only suffer limitations in the management of the insolvent estate. The Insolvency Administrator shall have the obligation to supervise and control the acts of the corporate body, and shall annul or veto the practice of actions prejudicial to the interests of creditors.This hypothesis is a deviation from the natural course of the insolvency proceedings and therefore has some limitations in its application, but can be successful if all parts strive to achieve the goal: the continuity of business by the debtor.
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Chytil, Petr. "Komparace české a německé právní úpravy insolvenčního práva s náhledem do praxe." Master's thesis, 2016. http://www.nusl.cz/ntk/nusl-353732.
Full textAbstract:
As it implies from the title, aim of this thesis is to compare Czech and German insolvency law and find out differences, also on the practical level. Motivation to choose these countries came from facts, that both countries are economically connected and German law is traditional source of Czech law. Another aim is to find out, if the law of our western neighbours can be inspiration also for future changes to relatively new insolvency law in Czech. Because the title of this thesis is rather general, it was necessary to specify the content of this thesis with choosing main points. These are discharge from debts, reorganisation and insolvency administrator seen as a profession. Aim of this thesis is not to cover the insolvency law complexly. Thesis is divided into eleven chapters. First chapter is introduction and clears aims of this thesis. Second and third chapter describes the introduction to German insolvency law, which fairly overlaps the introduction to Czech insolvency law. Selected differences are mentioned in fourth chapter. Chapters five to seven are containing the main themes of this thesis, and these chapters are divided into subchapters with German law, Czech law and subchapter with comparison. The chapter about discharge from debts is rather extensive, because the concept of this legal...
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Ďurovičová, Petra. "Právní vztahy k majetkové podstatě v insolvenčním řízení." Master's thesis, 2013. http://www.nusl.cz/ntk/nusl-329305.
Full textAbstract:
English summary The aim of my thesis is to analyze the Institute of assets in insolvency proceedings, which will try to break down with regard to the structure of the provisions governing it in the Insolvency Act and also to make a comparison with the bankruptcy in the Act on Bankruptcy. With regard to the re-codification of private law and consequently the planned amendment to the Insolvency Act, it is necessary to further outline the changes of assets which that amendment would bring. I chose the topic of my thesis because of interest in the legal industry and also because of the knowledge of insolvency law with regard to the increasing importance of this area of law as a result of the increasing number of bankruptcies. The thesis is divided into six chapters dealing with various aspects of the assets. The first chapter provides a basic definition of assets and defines its scope, which is different according to the person lodging the bankruptcy petition. This chapter also sets out specific things, rights and other assets belonging to the assets or y those that do not belong. The second chapter discusses the process of identifying the contents of the assets. This chapter describes the different procedures and privileges of insolvency administrator. It also describes the obligation of debtor, public...
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Almeida, Andreia Oliveira. "INSOLVÊNCIA DE GRUPO INTERDEPENDENTE DE SOCIEDADES ADMINISTRADOR DE INSOLVÊNCIA ÚNICO." Master's thesis, 2021. http://hdl.handle.net/10316/98844.
Full textAbstract:
Dissertação de Mestrado em Ciências Jurídico-Forenses apresentada à Faculdade de DireitoPela sua importância social e jurídica, o objetivo do presente trabalho fundamenta-se na abordagem das especificidades da insolvência do Grupo de Sociedades interdependentes e as necessárias adequações legislativas a este específico processo.O regime português da insolvência tem como base a recuperação da sociedade que, em se encontrando em estado de crise, ainda pode superá-la. Por outro lado, caso não seja possível a recuperação da sociedade, a norma contempla sua liquidação, não sendo – entretanto - este seu escopo primordial pois, muito embora o código traga a menção da satisfação do credor em detrimento da insolvência, esta não é a primeira finalidade do processo.A insolvência é um instituto que vem sendo crescentemente utilizado nos últimos anos em razão da crise econômica que assolou o país. No primeiro trimestre deste ano (2021), 900 empresas tiveram sua insolvência declaradas, mais 223 que em igual período do ano passado, havendo, assim, um aumento de 33%. E em abril os números subiram de 900 para 1173 declarações de insolvência, havendo, assim, um aumentam de 44%. Nesse ínterim, o regime da insolvência está em constante mudança a fim de acompanhar as alterações da economia-política de cada período, tornando cada vez mais importante a análise do regime jurídico previsto para estas situações.De fato, trata-se de um problema que contagia não só as partes do processo de insolvência, eis que acarreta consequencias diretas à sociedade e à economia, enquato influi em fatores de suma importância ao todo, tal como o crescimento da economia e empregos. Entre o leque de sociedades que podem ser declaradas insolventes, é comum haver pedido por parte de concentração de sociedades, tipo societario que sera melhor analidado adiante, reguladas no título VI do Código das Sociedades Comerciais. Trata-se de um tipo de sociedade que merece especial atenção em razão do crescente número de ações e na influencia direta na economiam tratando-se, assim, de maior interesse de todos, dado a finalidade eonomico-social da recuperação da empresa.O presente estudo visa encetar uma análise do instituto da insolvência de sociedades pertencentes a um grupo interdependente sobre o prisma do tratamento jurídico, destacando a necessidade da coordenação processual de insolvência deste tipo específico de grupos, sua apensação, consolidação substantiva e a consequente nomeação de administrador de insolvência único.Serão abordados na presente dissertação inicialmente o regime de sociedades de grupo horizontal e o (escasso) enquadramento legal adotado acerca da insolvência conjunta de grupos interdependentes, a apensação dos processos, consolidação substantiva e processual e, por fim, a nomeação do administrador de insolvência único para Grupos interdependentes.A problematização maior acerca do tema em análise é a falta de regulamentação que determine que a Insolvência de grupos de sociedade comprovadamente interdependentes seja realizada em conjunto e a consequente nomeação de administrador de insolvência único ao Grupo, cabendo ao Juiz analisar os pedidos caso a caso. Tal análise faz-se necessária à medida que um Administrador único para a insolvência de grupo de sociedades interdependentes tem capacidade de analisar melhor a situação do Grupo como um todo, reduzindo os custos com gastos processuais devidos pelas sociedades que já se encontram em dificuldade financeira e a celeridade processual que beneficia a todos, principalmente os credores, eis que este é o objetivo do processo de insolvência, mas não só, eis o soerguimento de um grupo de empresas em situação de insolvência é benéfico à economia como um todo.
Due to its social and legal importance, the objective of this work is based on the approach of the specificities of the insolvency of the Group of Interdependent Companies and the necessary legislative adjustments to this specific process.The Portuguese insolvency regime is based on the recovery of society which, in a state of crisis, can still overcome it. On the other hand, if the company's reorganization is not possible, the rule contemplates its liquidation, not being - however - its primary scope because, although the code mentions the creditor's satisfaction at the expense of insolvency, this is not the first purpose of the process.Insolvency is an institute that has been increasingly used in recent years due to the economic crisis that hit the country. In the first quarter of this year (2021), 900 companies had their insolvency declared, 223 more than in the same period last year, with an increase of 33%. And in April the numbers rose from 900 to 1173 declarations of insolvency, thus having an increase of 44%.In the meantime, the insolvency regime is constantly changing in order to accompany the changes in the political economy of each period, making the analysis of the legal regime foreseen for these situations increasingly important.In fact, this is a problem that affects not only the parts of the insolvency process, as it has direct consequences for society and the economy, while influencing factors of paramount importance as a whole, such as the growth of the economy and jobs.Among the range of companies that can be declared insolvent, it is common to have a request on the part of the concentration of companies, a corporate type that will be further analyzed below, regulated in Title VI of the Commercial Companies Code. It is a type of society that deserves special attention due to the growing number of actions and the direct influence on the economy, thus being of the greatest interest of all, given the economic-social purpose of the company's recovery.This study aims to initiate an analysis of the institute of insolvency of companies belonging to an interdependent group from the perspective of legal treatment, highlighting the need for procedural coordination of insolvency of this specific type of groups, its amalgamation, substantive consolidation and the consequent appointment of a director of single insolvency.This dissertation will initially address the regime of horizontal group companies and the (scarce) legal framework adopted regarding the joint insolvency of interdependent groups, the joining of processes, substantive and procedural consolidation and, finally, the appointment of the sole insolvency administrator for Interdependent Groups.The biggest issue regarding the subject under analysis is the lack of regulation that determines that the insolvency of groups of companies that are proven to be interdependent is carried out together and the consequent appointment of a single insolvency administrator to the Group, with the judge being responsible for analyzing the requests on a case-by-case basis.Such analysis is necessary as a single Director for the insolvency of a group of interdependent companies is able to better analyze the situation of the Group as a whole, reducing the costs of procedural expenses owed by companies that are already in financial difficulty and the procedural speed that benefits everyone, especially creditors, this is the objective of the insolvency process, but not only that, the uplifting of a group of companies in a situation of insolvency is beneficial to the economy as a whole.
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Almeida, Andreia Oliveira. "INSOLVÊNCIA DE GRUPO INTERDEPENDENTE DE SOCIEDADES ADMINISTRADOR DE INSOLVÊNCIA ÚNICO." Master's thesis, 2021. http://hdl.handle.net/10316/98845.
Full textAbstract:
Dissertação de Mestrado em Ciências Jurídico-Forenses apresentada à Faculdade de DireitoPela sua importância social e jurídica, o objetivo do presente trabalho fundamenta-se na abordagem das especificidades da insolvência do Grupo de Sociedades interdependentes e as necessárias adequações legislativas a este específico processo.O regime português da insolvência tem como base a recuperação da sociedade que, em se encontrando em estado de crise, ainda pode superá-la. Por outro lado, caso não seja possível a recuperação da sociedade, a norma contempla sua liquidação, não sendo – entretanto - este seu escopo primordial pois, muito embora o código traga a menção da satisfação do credor em detrimento da insolvência, esta não é a primeira finalidade do processo.A insolvência é um instituto que vem sendo crescentemente utilizado nos últimos anos em razão da crise econômica que assolou o país. No primeiro trimestre deste ano (2021), 900 empresas tiveram sua insolvência declaradas, mais 223 que em igual período do ano passado, havendo, assim, um aumento de 33%. E em abril os números subiram de 900 para 1173 declarações de insolvência, havendo, assim, um aumentam de 44%. Nesse ínterim, o regime da insolvência está em constante mudança a fim de acompanhar as alterações da economia-política de cada período, tornando cada vez mais importante a análise do regime jurídico previsto para estas situações.De fato, trata-se de um problema que contagia não só as partes do processo de insolvência, eis que acarreta consequencias diretas à sociedade e à economia, enquato influi em fatores de suma importância ao todo, tal como o crescimento da economia e empregos. Entre o leque de sociedades que podem ser declaradas insolventes, é comum haver pedido por parte de concentração de sociedades, tipo societario que sera melhor analidado adiante, reguladas no título VI do Código das Sociedades Comerciais. Trata-se de um tipo de sociedade que merece especial atenção em razão do crescente número de ações e na influencia direta na economiam tratando-se, assim, de maior interesse de todos, dado a finalidade eonomico-social da recuperação da empresa.O presente estudo visa encetar uma análise do instituto da insolvência de sociedades pertencentes a um grupo interdependente sobre o prisma do tratamento jurídico, destacando a necessidade da coordenação processual de insolvência deste tipo específico de grupos, sua apensação, consolidação substantiva e a consequente nomeação de administrador de insolvência único.Serão abordados na presente dissertação inicialmente o regime de sociedades de grupo horizontal e o (escasso) enquadramento legal adotado acerca da insolvência conjunta de grupos interdependentes, a apensação dos processos, consolidação substantiva e processual e, por fim, a nomeação do administrador de insolvência único para Grupos interdependentes.A problematização maior acerca do tema em análise é a falta de regulamentação que determine que a Insolvência de grupos de sociedade comprovadamente interdependentes seja realizada em conjunto e a consequente nomeação de administrador de insolvência único ao Grupo, cabendo ao Juiz analisar os pedidos caso a caso. Tal análise faz-se necessária à medida que um Administrador único para a insolvência de grupo de sociedades interdependentes tem capacidade de analisar melhor a situação do Grupo como um todo, reduzindo os custos com gastos processuais devidos pelas sociedades que já se encontram em dificuldade financeira e a celeridade processual que beneficia a todos, principalmente os credores, eis que este é o objetivo do processo de insolvência, mas não só, eis o soerguimento de um grupo de empresas em situação de insolvência é benéfico à economia como um todo.
Due to its social and legal importance, the objective of this work is based on the approach of the specificities of the insolvency of the Group of Interdependent Companies and the necessary legislative adjustments to this specific process.The Portuguese insolvency regime is based on the recovery of society which, in a state of crisis, can still overcome it. On the other hand, if the company's reorganization is not possible, the rule contemplates its liquidation, not being - however - its primary scope because, although the code mentions the creditor's satisfaction at the expense of insolvency, this is not the first purpose of the process.Insolvency is an institute that has been increasingly used in recent years due to the economic crisis that hit the country. In the first quarter of this year (2021), 900 companies had their insolvency declared, 223 more than in the same period last year, with an increase of 33%. And in April the numbers rose from 900 to 1173 declarations of insolvency, thus having an increase of 44%.In the meantime, the insolvency regime is constantly changing in order to accompany the changes in the political economy of each period, making the analysis of the legal regime foreseen for these situations increasingly important.In fact, this is a problem that affects not only the parts of the insolvency process, as it has direct consequences for society and the economy, while influencing factors of paramount importance as a whole, such as the growth of the economy and jobs.Among the range of companies that can be declared insolvent, it is common to have a request on the part of the concentration of companies, a corporate type that will be further analyzed below, regulated in Title VI of the Commercial Companies Code. It is a type of society that deserves special attention due to the growing number of actions and the direct influence on the economy, thus being of the greatest interest of all, given the economic-social purpose of the company's recovery.This study aims to initiate an analysis of the institute of insolvency of companies belonging to an interdependent group from the perspective of legal treatment, highlighting the need for procedural coordination of insolvency of this specific type of groups, its amalgamation, substantive consolidation and the consequent appointment of a director of single insolvency.This dissertation will initially address the regime of horizontal group companies and the (scarce) legal framework adopted regarding the joint insolvency of interdependent groups, the joining of processes, substantive and procedural consolidation and, finally, the appointment of the sole insolvency administrator for Interdependent Groups.The biggest issue regarding the subject under analysis is the lack of regulation that determines that the insolvency of groups of companies that are proven to be interdependent is carried out together and the consequent appointment of a single insolvency administrator to the Group, with the judge being responsible for analyzing the requests on a case-by-case basis.Such analysis is necessary as a single Director for the insolvency of a group of interdependent companies is able to better analyze the situation of the Group as a whole, reducing the costs of procedural expenses owed by companies that are already in financial difficulty and the procedural speed that benefits everyone, especially creditors, this is the objective of the insolvency process, but not only that, the uplifting of a group of companies in a situation of insolvency is beneficial to the economy as a whole.
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MIKEŠOVÁ, Veronika. "Právní aspekty konkursu jako způsobu řešení úpadku." Master's thesis, 2016. http://www.nusl.cz/ntk/nusl-251690.
Full textAbstract:
This dissertation deals with the legal aspects of bankruptcy. Bankruptcy is one of the ways of resolving insolvency, which was incorporated in the Czech legislation in 2008. The first part contains a literature review and also analyses the applicable legis lation and the case law issued. In the second part the work deals with indebtedness of households and companies, the duration of insolvency proceedings, yield of insolvency proceedings. The third part provides a practical "how-to" for debtors. It guides the debtor who filed the insolvency petition through the insolvency proceedings. This pro-ceeding is initiated by filing in an insolvency petition. Such proposal can be filed by the debtor or creditor. In our case the insolvency petition was filed by the creditor. The dissertation furthermore deals with proceedings before the decision on the bankruptcy. This procedure is followed by proceedings after decisions on bankruptcy where the method of resolving insolvency is chosen. Bankruptcy proceedings end by resolution on the cancellation of bankruptcy. This is followed by closing the accounting books by insolvency administrator and a court resolution acquitting the function of the insolvency administrator.
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Alves, Joana Filipa de Oliveira. "Algumas Notas Acerca da Resoluão em Benefício da Massa Insolvente." Master's thesis, 2018. http://hdl.handle.net/10316/85793.
Full textAbstract:
Dissertação de Mestrado em Direito: Especialidade em Ciências Juridico-Forenses apresentada à Faculdade de DireitoO direito da insolvência é um direito que marcou e marca a nossa sociedade. Devido a fatores internos e externos o número de insolvências tem vindo a aumentar.Pela atualidade e pertinência iremos abordar a resolução em benefício da massa insolvente, que é um instituto do direito da insolvência que levanta algumas questões. Desta arte julga-se serem prementes as questões do conhecimento do ato prejudicial à massa, que influi com o início do cômputo do prazo para o exercício do direito de resolução. Para responder a esta questão apresentaremos 2 orientações. Munidos de um espírito critico, explanaremos as suas falhas, mas também as suas virtudes. Procurando aquela que melhor sirva a resolução em benefício da massa insolvente. A par disto analisaremos algumas decisões dos nossos tribunais que discutem e tentam solucionar o problema. Ademais urge, também, apurar a densidade necessária que deve constituir a declaração resolutiva. Este dilema confronta-se com o direito de defesa da contra parte e mormente com a eficácia da resolução em benefício da massa insolvente. ( Como se irá dar conta a eficácia da resolução em benefício da massa insolvente é o nosso foco.) Para tal, abordaremos as teses que se propõem a solucionar estes quesitos, tendo em conta também as decisões dos nossos tribunais.Temos em nossa convicção que sobre estes dois temos muito mais haveira para discutir e problematizar, mas como o tempo é escasso iremos conduzir a nossa dissertação no sentido destas implicações.
Insolvency Law is a a right that has marked and marked our society. Due to internal and external factors the number of insolvencies has been increasing. Regarding the present importance and relevance of the issue we will focus on resolution on benefit of the insolvent estate, which is an insolvency law institute that raises some and relevants issues. This way it is important to approach the issue of the knowledge of the act, which influences the beginning of the period to exercise the withdrawal right.To answer this question we will present 2 guidelines. Armed with a critical spirit, we will explain its faults, but also its virtues. Looking for the one that best serves the resolution on benefit of the insolvent estate. In addition, we will analyze some of the decisions of our courts that discuss and try to solve the problem.Also it urges to investigate the density required to constitute resolutive declaration. This dilemma is confronted with the right of defense of the part against and with the effectiveness of the resolution on the benefit of the insolvent estate.(How we are going to realize the effectiveness of the resolution on the benefit of the insolvent estate is our focus.)For such purpose we will approach some theses that try to solve the problems, as well consider some court decisions.We have in our conviction that on these two we have much more to discuss and problematize, but as time is scarce we will lead our dissertation towards these implications, and we will look for th right answer.
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Teixeira, Luís Miguel Leitão. "Os efeitos da declaração de insolvência no contrato de arrendamento urbano." Master's thesis, 2020. http://hdl.handle.net/10400.14/33680.
Full textAbstract:
Com o presente estudo iremos analisar os efeitos da declaração de insolvência no contrato de arrendamento urbano com o objetivo de distinguir as implicações que a insolvência do arrendatário e do senhorio trarão para o arrendamento não habitacional e habitacional. A abordagem passará assim por uma primeira análise ao princípio geral quanto a negócios não cumpridos, bem como ao papel desempenhado pelo Administrador da Insolvência. De seguida, analisaremos as características do contrato de arrendamento urbano, terminando com a análise pormenorizada do artigo 108º CIRE relativa à insolvência do arrendatário e do artigo 109º CIRE aplicável à insolvência do senhorio. Por fim, vamos atentar ao reconhecimento dado ao arrendatário dos direitos que lhe são conferidos pela Lei Civil, tais como a transmissão da posição contratual e o direito de preferência.With this study we will analyze the effects of the declaration of insolvency on the urban lease agreement for the purpose of distinguishing the implications that the insolvency of the tenant and landlord will bring to the non-housing and housing lease. The approach will thus include a first analysis of the general principle of unfulfilled business, as well as the role played by the insolvency administrator. We will then analyse the characteristics of the urban lease agreement, ending with a detailed analysis of Article 108º CIRE on the insolvency of the tenant and of Article 109º CIRE applicable to the insolvency of the landlord. Finally, we will pay attention to the recognition given to the tenant of the rights conferred by Civil Law, such as the transfer of the contractual position and the right of preference.
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JUNGVIRTOVÁ, Kateřina. "Postavení insolvenčního správce v insolvenčním řízení." Master's thesis, 2019. http://www.nusl.cz/ntk/nusl-394688.
Full textAbstract:
The aim of this thesis is to analyse the role of an insolvency administrator in insolvency proceedings. It's main goal being to describe the legal aspects influencing his work and how these are implemented in practice. The theoretical aspect of this work investigates the history of insolvency proceedings and how they apply to the present day. In this section, we describe the rights and obligations of an insolvency practitioner. We look at how to become an insolvency administrator, including the obligations a practitioner must adhere to, in particular the legal requirements that apply. The practical part of the thesis demonstrates how the legislation is applied by example. The aim being to compare how theoretical knowledge is used in practice. In these cases the working procedures have been compared to real events. There is a subsequent evaluation of each case with each insolvency administrator's performance being ranked according to scale. In the conclusion there is a summary of the results and a proposal of how to ensure insolvency proceedings and the work of an insolvency practitioner can be made more efficient.
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GÁLIKOVÁ, Iveta. "Právní aspekty reorganizace jako způsobu řešení úpadku." Master's thesis, 2017. http://www.nusl.cz/ntk/nusl-367488.
Full textAbstract:
This dissertation is focused on legislation of reorganization and using informations from theoretical part in example from practice. Analysis of statistics of insolvency proceedings is embodied in practical part.
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Vodičková, Tereza. "Role jednotlivých subjektů při reorganizaci dlužníkova podniku (komparativní studie)." Doctoral thesis, 2018. http://www.nusl.cz/ntk/nusl-389190.
Full textAbstract:
The role of different subjects in reorganisation of the debtor's enterprise (comparative study) Abstract This thesis is an analyse of the role of different subjekts involved in reorganization. This thesis is composed of four chapters each of them dealing with one of the key subjects. Different legal systems were compared for this purpose. On one hand reorganisationis a sort of civil procedure, on theother hand it is a sort of contract. This thesis tries to describe this ambiguity in emphasising its contractual basis and judicial framework. Chapter One analyses how the insolvency modifies the position of the management, management is no more completely autonome in its action. In some cases there placement of the management is necessary, especially when the wrongful trading is proven. In most of cases the debt or files for insolvency, prepares a plan of reorganization and becomes a "Debtor in possetion". Different stades of reorganisation in respect with the position of the debtor are examined which shows that the reorganization is a way for thea management how to regain the right to act on behalf of the company. The role of shareholders symbolises the changes inside of the insolvent company- onone hand they represent as a shareholders'meeting an organ of the company and the other hand they are also...
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Beránková, Jana. "Majetková podstata." Master's thesis, 2012. http://www.nusl.cz/ntk/nusl-313797.
Full textAbstract:
Thesis, theme: Assets Author: Jana Beránková English Summary Assets in the insolvency proceedings is the subject of the submitted thesis. Assets is one of the fundamental legal institutions in insolvency proceeding, which forms the basis of the solution of the bankruptcy. Thanks to the precise definition of assets, accurately defined inventory of assets, and its breakdown (in relation to the debtor, creditors, and other persons), there is a fundamental and qualitative change as opposed to the legislation of the law on bankruptcy and settlement. This significant change occurred on the day of January the first 2008, when the Czech law of insolvency entered a new phase. The new insolvency act was passed, and at the same time the law on bankruptcy and settlement was invalidated. The new legislation does not solve bankruptcy only of the bankruptcy and composition, it uses the general concept of defaults that suggests this is a completely different solution concept. The insolvency area is understood much more comprehensively. The bankruptcy act use not the term "bankruptcy", but the assets. It's completely new term and new defininition of contents, not just the change of the name. In the original treatment the term bankruptcy applies onl y to the bankruptcy proceedings. On the contrary, the bankruptcy act defines...
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Sousa, Telmo José Góis de. "A Responsabilidade Tributária dos Administradores de Sociedades Comerciais no Âmbito do Direito da Insolvência: Contributos para a compreensão do artigo 33.° Regime Extrajudicial de Recuperação de Empresas." Master's thesis, 2021. http://hdl.handle.net/10316/97504.
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Dissertação de Mestrado em Direito apresentada à Faculdade de DireitoA presente dissertação tem como principal objetivo a abordagem do regime da responsabilidade tributária dos administradores no ordenamento jurídico português no contexto do Direito da Insolvência, em especial a nova regra de responsabilidade tributária prevista no artigo 33.º do RERE. O referido estudo reveste-se de particular dificuldade face ao ainda inexistente tratamento jurisprudencial do sobredito regime, a que acresce a pouca atenção doutrinal dada ao mesmo. Não obstante, pretendemos numa primeira fase do nosso estudo tecer algumas considerações a respeito do instituto da responsabilidade tributária, para posteriormente procedermos à análise do regime geral da responsabilidade tributária dos administradores prevista no art. 24.º, n.º 1 da LGT que por apresentar inegáveis pontos de contacto poderá ser um poderoso auxiliar no estudo da responsabilidade tributária do art. 33.º do RERE. Adicionalmente procuraremos tecer algumas considerações sobre o regime atual da insolvência e pré-insolvência. Nesse sentido iremos abordar a tramitação do processo de insolvência, do PER e do RERE, a fim de facilitar a interpretação do preceito, que se revelam imprescindíveis para a compreensão daquela responsabilidade. Este é um tema que exige uma grande maleabilidade entre o Direito Fiscal e o Direito da Insolvência, o que não se afigura fácil, sobretudo em razão de nos colocarmos perante ramos do Direito com axiologias totalmente díspares. Axiologias estas às quais se juntam ainda contradições entre muitas decisões da jurisprudência, que ocorrem sobretudo quando os nossos Tribunais se deparam com um mesmo tipo de situação, muito se devendo, por um lado, às ambiguidades existentes no ordenamento jurídico português ou, e por outro prisma, à falta de clareza do legislador na redação das normas que disciplinam as matérias que com o presente estudo almejamos tratar. A presente dissertação assenta a sua fundamentação na legislação, doutrina, jurisprudência e orientações administrativas.
The main objective of this dissertation is to approach the tax liability of directors under the Portuguese legal system in the context of insolvency law, in particular the new rule of tax liability foreseen in article 33.º of the RERE. The referred study is particularly difficult in view of the inexistence of jurisprudential treatment of the mentioned regime, to which we must add the little doctrinal attention given to it. Nevertheless, we intend, in a first stage of our study, to make some considerations about the institute of tax liability, and then proceed to the analysis of the general regime of tax liability of directors foreseen in art. 24.º, n. º 1 of the LGT, which, by presenting undeniable points of contact, may be a powerful aid in the study of the tax liability of art. 33.º of the RERE. In addition, we will try to make some considerations on the current insolvency and pre-insolvency regime. In this sense, we will address the procedure of the insolvency process, the PER and the RERE, to facilitate the interpretation of the precept, which are essential to the understanding of that responsibility.This is an issue which requires a great flexibility between Tax Law and Insolvency Law, which is not easy, mainly because we are dealing with branches of Law with totally different axiologies. These axiologies are added to the contradictions between many decisions of the case law, which occur especially when our Courts are faced with the same type of situation, much due, on the one hand, to the ambiguities existing in the Portuguese legal system or, on the other hand, to the lack of clarity of the legislator in the wording of the rules governing the matters that we aim to deal with in this study.This dissertation is based on legislation, doctrine, case law and administrative guidelines.
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PODROUŽKOVÁ, Lucie. "Způsob řešení úpadku podnikatelů." Master's thesis, 2015. http://www.nusl.cz/ntk/nusl-187712.
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The aim is to analyze the legislation means of resolving insolvency, creating a comprehensive business bankruptcies of the insolvency proceedings in bankruptcy reorganization on the basis of a practical example, including subsequent evaluation of the advantages and the low number of permitted reorganisation, and designing themes, de lege ferenda, namely guidelines, which would be appropriate to change the legislation.
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Carvalheiras, Ana Celeste Dias. "A Resolução em Benefício da Massa enquanto poder e dever do Administrador de Insolvência." Master's thesis, 2018. http://hdl.handle.net/10316/85748.
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Dissertação de Mestrado em Direito: Especialidade em Ciências Juridico-Forenses apresentada à Faculdade de DireitoHoje em dia não é incomum que o património de um devedor se encontre disperso por vários países. A globalização presente em todos os aspetos do nosso quotidiano trouxe a necessidade de encontrar respostas para conflitos jurisdicionais, envolvendo indivíduos oriundos de vários Estados, bens sitos em diferentes Estados, ou ainda negócios celebrados em Estados diferentes. Daí que existam hoje convenções internacionais, diretivas e regulamentos que devem ser respeitados e transpostos para o ordenamento jurídico de cada Estado por estes vinculado. Tudo o que é feito internamente tem repercussões no exterior, e reciprocamente, o que se faz no exterior tem repercussões para o nosso ordenamento jurídico. Considerando, em particular, o processo de insolvência, concretamente nas situações em que existam bens fora do território português, é imprescindível uma certa adaptação dos atos praticados na normal tramitação do processo, o que para o Administrador de Insolvência implicará, de igual modo, um ajuste no exercício das suas funções que não pode ser ignorado. Como tal, esta investigação poderá revelar-se de valor ao ponderar os interesses, vantagens e implicações que o Direito da União Europeia possa ter no recurso ao instituto da Resolução em Benefício da Massa Insolvente.Hoje em dia não é incomum que o património de um devedor se encontre disperso por vários países. A globalização presente em todos os aspetos do nosso quotidiano trouxe a necessidade de encontrar respostas para conflitos jurisdicionais, envolvendo indivíduos oriundos de vários Estados, bens sitos em diferentes Estados, ou ainda negócios celebrados em Estados diferentes. Daí que existam hoje convenções internacionais, diretivas e regulamentos que devem ser respeitados e transpostos para o ordenamento jurídico de cada Estado por estes vinculado. Tudo o que é feito internamente tem repercussões no exterior, e reciprocamente, o que se faz no exterior tem repercussões para o nosso ordenamento jurídico. Considerando, em particular, o processo de insolvência, concretamente nas situações em que existam bens fora do território português, é imprescindível uma certa adaptação dos atos praticados na normal tramitação do processo, o que para o Administrador de Insolvência implicará, de igual modo, um ajuste no exercício das suas funções que não pode ser ignorado. Como tal, esta investigação poderá revelar-se de valor ao ponderar os interesses, vantagens e implicações que o Direito da União Europeia possa ter no recurso ao instituto da Resolução em Benefício da Massa Insolvente.
Nowadays it is not unusual for us to find the assets of a certain debtor scattered around more than one country. Globalization, now present in every aspect of everyday life, has brought about the need to find answers to jurisdictional conflicts that involve individuals from more than one country, assets located in different countries, and contracts celebrated in different countries. For this reason, there are now international conventions, directives and regulations that must be respected and transposed to the national legal order of the countries bound by them. Everything done under any national legal order has repercussions on an international level, just as what is done on an international level also has repercussions on the national order of every country.Considering insolvency proceedings, especially cases where there are assets outside the Portuguese territory, a certain adaptation of the actions executed during of what the normal proceeding would be is crucial. For the insolvency practitioner, this will also mean an adjustment of his duties that cannot be ignored. For these reasons, this investigation might reveal itself of great interest while weighing the advantages and the implications that the European Union Law might have on the resolution in favor of the insolvent estate.Nowadays it is not unusual for us to find the assets of a certain debtor scattered around more than one country. Globalization, now present in every aspect of everyday life, has brought about the need to find answers to jurisdictional conflicts that involve individuals from more than one country, assets located in different countries, and contracts celebrated in different countries. For this reason, there are now international conventions, directives and regulations that must be respected and transposed to the national legal order of the countries bound by them. Everything done under any national legal order has repercussions on an international level, just as what is done on an international level also has repercussions on the national order of every country.Considering insolvency proceedings, especially cases where there are assets outside the Portuguese territory, a certain adaptation of the actions executed during of what the normal proceeding would be is crucial. For the insolvency practitioner, this will also mean an adjustment of his duties that cannot be ignored. For these reasons, this investigation might reveal itself of great interest while weighing the advantages and the implications that the European Union Law might have on the resolution in favor of the insolvent estate.
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Karas, Ivo. "Uplatňování pohledávek v insolvenčním řízení." Master's thesis, 2019. http://www.nusl.cz/ntk/nusl-404944.
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Filing and settling of claims in insolvency proceedings Abstract The aim of the thesis was to provide a comprehensive picture of the two mutually interconnected topics: (i) classification of claims from the perspective of insolvency proceedings and (ii) filing and settling of claims in insolvency proceedings. Bankruptcy has always accompanied human societies from its very beginnings when people began to exchange goods and provide services. The importance of regulation of bankruptcy is even up with growing trade exchange. The matter stays in focus of lawyers in Czech Republic because the related case law is constantly evolving, which provides the legislator with useful inputs for amendments of the statute law. The source of the amendments of the statute law is also a change in social conditions and recent public policy efforts to make debt releaf and exemption from remaining debts admissible for poor debtors. The 1st part of the thesis is a theoretical introduction focused on the nature of insolvency proceedings (including comparison with general individual civil proceedings), subjects in insolvency proceedings and legal principles governing this procedure. In the 2nd part, I analyzed the classification of claims as the insolvency statute law distinguish them, especially with regards to determination of the...
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Karcolová, Kornélia. "Insolvenční správce a jeho role v insolvenčním řízení." Master's thesis, 2011. http://www.nusl.cz/ntk/nusl-300441.
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The subject of the thesis is an analysis of the insolvent administrator of the Institute in accordance with current legislation. The work is divided into 6 chapters: The first chapter with the name of the Institute of the insolvent person/Administrator- discussed sources of legislation and the conditions for the exercise of the functions of the insolvency administrator. The second chapter discussed of the performance of the insolvency administrator, primarily focuses on the provisions of the function. The third chapter defines the concepts of preliminary, separate the insolvent the administrator and guest. The core of the work - the fourth chapter is devoted to the rights and obligations of the insolvent the administrator in the performance of the function, first, in General, then, according to a specific solution. The fifth chapter is named the responsibility of the administrator, which is discussed in the chapter. The final, the sixth chapter is devoted to the remuneration and reimbursement of expenses of the insolvency administrator finished. In the focus is also on the comparison of the new legislation with the regulations referred to in ZKV.
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Vieira, Mário Rui Gonçalves Barata de Magalhães. "A insolvência culposa e a responsabilidade dos administradores." Master's thesis, 2015. http://hdl.handle.net/10071/10866.
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JEL Classification System: K14, K39A presente dissertação tem como tema “A Insolvência Culposa e a Responsabilidade dos Administradores”, o que nos vai levar a analisar o regime português da incidente de qualificação da insolvência e a consequente responsabilidade dos administradores que criaram ou agravaram esta mesma situação. Infelizmente, as empresas estão sujeitas a passar por um processo de insolvência, situação que se tem agravado desde que se começou a sentir a crise económica de 2008. No entanto, esta questão é tanto mais grave quando se vem a concluir que foi o administrador através das suas condutas que contribuiu ou agravou a situação de insolvência da empresa. Neste caso, a lei não pode passar ao lado da questão e tem que prever um conjunto de mecanismos que previna tais situações, ou no caso de já não ser possível prevenir, que puna a pessoa responsável estabelecendo, para isso, sanções. Deste modo, o legislador português veio estabelecer no Código da Insolvência e da Recuperação de Empresas, o regime do incidente de qualificação da insolvência que tem como finalidade apurar se a insolvência é culposa ou fortuita e quem são os responsáveis pela situação. No caso de se considerar que esta foi causada de forma culposa, veio estabelecer um conjunto de sanções, a aplicar às pessoas responsáveis. Para além do Direito da Insolvência é possível recorrer a outros ramos do direito para responsabilizar os administradores pelo comportamento adoptado e aplicar as devidas consequências.
This dissertation has as its subject “Culpable Insolvency and the Responsibility of the Administrators”, which will lead us to analyse the Portuguese regimen of the incident of qualifying insolvency and the resulting liability of administrators who have created or aggravated this same situation. Unfortunately, companies can undergo a process of insolvency, situation that has become worse since the 2008 financial crisis. However, this matter is more serious when it is the administrator himself who by his management contributed for the company’s insolvency. In this case, the Law must intervene and predict a series of mechanisms that prevent these situations from occurring, or establish sanctions to punish the person responsible for it when prevention of these acts was impossible. Thus, the Portuguese legislator established in the Insolvency and Corporate Recovery Code the regimen of the incident of the insolvency’s qualification which has by goal to clear up if the insolvency is fraudulent or fortuitous and who is truly responsible for the situation. If, in this case, it is considered that it was caused by guilt, it has established a set of sanctions to be applied for the people responsible. In addition to the Insolvency Law it is possible to use other ways of the Law to charge administrators who adopted this corrupt behaviour and take the appropriate measures
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Oliveira, Sílvia Marina da Costa. "A Responsabilidade do Administrador da Insolvência." Master's thesis, 2017. http://hdl.handle.net/10316/84186.
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Dissertação de Mestrado em Direito apresentada à Faculdade de DireitoA presente dissertação tem como principal objetivo a abordagem de um tema que está muito pouco discutido e debatido junto da nossa doutrina e dos nossos tribunais: a responsabilidade do administrador da insolvência. Não se presume que nos dias de hoje, em que os processos de insolvência são muito frequentes, se deixe de lado um aspeto tão importante neste âmbito, referente a uma figura tão essencial e autoritária no processo. O presente estudo ainda que incida na responsabilidade, não deixa de fazer referência a outros aspetos essenciais, nomeadamente, a nomeação, as funções e remuneração, a fiscalização, as incompatibilidades, impedimentos e suspeições, as causas de destituição e, mais importante, os deveres dos administradores da insolvência no exercício das suas funções (isto porque não poderíamos fazer uma abordagem à responsabilidade do administrador da insolvência, sem fazer referência aos deveres que sobre ele impendem), pois é na violação destes que nasce aquela., tendo sempre presente uma comparação ao administrador de sociedades. No presente estudo aborda-se ainda os regimes aplicáveis ao administrador de sociedades, quer no âmbito dos deveres, quer da própria responsabilidade decorrente da violação daqueles, pois considera-se uma mais-valia a sua abordagem e análise para uma posterior aplicação ao administrador da insolvência, com as necessárias adaptações.Por fim, procurou-se em que termos este regime existe no direito comparado, mais concretamente no direito espanhol.
The main objective of this dissertation is to approach a topic that is very little discussed and debated in our doctrine and in our courts: the responsibility of the administrator of insolvency. It is not presumed that today, in which insolvency proceedings are very frequent, let alone such an important aspect in this respect, referring to such an essential and authoritarian figure in the process. The present study, although it focuses on responsibility, does not fail to refer to other essential aspects, namely, appointment, functions and remuneration, supervision, incompatibilities, impediments and suspicions, causes of dismissal and, more importantly, the duties Of insolvency administrators in the performance of their duties (this is because we could not approach the liability of the insolvency practitioner, without reference to the duties imposed on it), since it is in breach of those rules that a similar To the company administrator. The present study also addresses the regimes applicable to the company administrator, both within the scope of the duties, and of the own responsibility resulting from the violation of those, as it is considered as an added value to its approach and analysis for a later application to the administrator of the administrator of Insolvency, with the necessary adaptations.Finally, it was sought in what terms this regime exists in comparative law, more specifically in Spanish law......................................................................
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Rosário, Tatiana Ferreira Domingues. "A responsabilidade do administrador de facto no CIRE." Master's thesis, 2017. http://hdl.handle.net/10400.14/23779.
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A presente dissertação tem como propósito o estudo da figura do administrador de facto e a efetivação da sua responsabilidade no âmbito do CIRE.
Não obstante a figura do administrador de facto não se encontrar definida no CIRE, houve preocupação por parte do legislador em referi-la ao longo do respetivo código, pelo facto de, na grande maioria dos casos, ser quem efetivamente exerce as funções de administração, sem ter sido formalmente designado para o cargo. Este fenómeno da administração fática está intimamente ligado à insolvência da sociedade, quando usado para satisfazer interesses contrários à sociedade administrada, empobrecendo-a e diminuindo as garantias dos credores.
Com a Lei 16/2012 apuramos que foram introduzidas alterações ao CIRE capazes de facilitar e efetivar a responsabilidade dos administradores de facto abrangidos pela declaração de insolvência como culposa, tutelando desta forma os interesses dos credores. Houve claramente um retorno ao sistema do CPEREF e é neste sentido que vamos perspetivar a presente dissertaçãoThe purpose of this dissertation is to study the role of de facto director figure and the fulfillment of his responsibility within CIRE. Despite the fact that the de facto director is not defined in the CIRE, there was concern by the legislator to refer it throughout the respective code, given that, in most cases, he is the one who perform the administration functions, without being formally appointed to the position. This phenomenon of phatic administration is closely linked to the society’s insolvency, when used to satisfy opposing interests to that of administered society, impoverishing it and diminishing the guarantees of creditors. With law 16/2012, we determined that changes have been made to the CIRE in order to facilitate and enforce the de facto director’s liability covered by the insolvency decree as guilty, thus protecting the interests of creditors. There was clearly a return of CPEREF system and it is in this sense that we are going to prospect the current dissertation.
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Tavares, Pedro Guilherme Pereira. "Os efeitos da declaração de insolvência no contrato-promessa : novas questões." Master's thesis, 2018. http://hdl.handle.net/10400.14/26450.
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Pretendemos, com a dissertação que agora apresentamos, efetuar uma análise dos efeitos que a declaração de insolvência produz no contrato-promessa em curso. Para tal, será necessário abordar, de forma sucinta, os efeitos da declaração de insolvência nos negócios em geral e, de igual forma, o papel que o administrador da insolvência desempenha nesse âmbito. A nossa pesquisa passará por uma breve incursão no regime do contrato-promessa, antes de culminar no estudo dos preceitos mais relevantes para o tema em questão e dos efeitos que a opção pela recusa (quando a mesma seja possível) ou pelo cumprimento produzem no contrato-promessa em curso, sendo que, como veremos, os casos de recusa de cumprimento, por parte do administrador da insolvência do promitente-vendedor, de contrato-promessa com eficácia meramente obrigacional com tradição de coisa e prestação de sinal são aqueles que mais dúvidas e discussão provocam no seio da doutrina e da jurisprudência. Neste sentido, não deixaremos de analisar a questão da atribuição (ou não) do direito de retenção ao promitente-comprador, bem como as teorias que visam a qualificação do crédito indemnizatório que resulta da recusa de cumprimento. O Acórdão de Uniformização de Jurisprudência nº4/2014, cuja relevância não poderá ser olvidada, cairá, de igual forma, no escopo desta dissertação, bem como alguns dos entendimentos jurisprudenciais que se lhe seguiram.We intend, with the dissertation we now present, to analyze the effects that the declaration of insolvency produces on the ongoing promissory contract. Hence, it will be necessary to address, in a brief way, the effects that the declaration of insolvency produces on the ongoing businesses in general, and, likewise, the roll that the insolvency administrator preforms in that matter. Our research will go through a brief incursion into the legal regime of the promissory contract, before it culminates in the study of the most relevant articles in this matter and the effects that the insolvency administrator´s refusal (when this refusal is possible) or compliance produces on the ongoing promissory contract, while, as we shall see, the refusal, by the insolvency administrator, to fulfill a promissory contract, without erga omnes obligations, but with delivery and down payment, will be the case that raises more doubts and discussions among the doctrine and the jurisprudence. In this regard, we will analyze the issue of granting (or not) the right to withhold to the promisor-buyer, as well as the theories that intend to determine the nature of the compensation that results from the refusal to fulfill the promissory contract. The Acórdão de Uniformização de Jurisprudência nº4/2014, whose importance can´t be forgotten, will be, as such, subject of the dissertation, as well as other jurisprudential decisions that followed.
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Iglésias, Maria Ferreira Cardoso Correia. "Os efeitos da declaração de insolvência sobre o administrador da sociedade insolvente." Master's thesis, 2017. http://hdl.handle.net/10400.14/23782.
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Os administradores são os principais afetados pelos efeitos que decorrem da declaração de insolvência da sociedade. Assim, a presente dissertação tem como objetivo analisar as obrigações, os deveres e as restrições que ocorrem, na pendência do processo de insolvência, na esfera jurídica e pessoal dos elementos que compõe o órgão de administração da sociedade insolvente. Neste sentido, vamos abordar estes temas à luz da legislação nacional, recorrendo à jurisprudência e doutrina, bem como ao direito comparado.
Palavras-chave: efeitos; declaração de insolvência; órgãoDirectors are the ones affected by the consequences that result from the declaration of insolvency of the society. Therefore, this dissertation aims to analyze the obligations, duties and restrictions that occur, during the insolvency process, in the legal and personal sphere of the elements of the administration body of the insolvent company. In this regard, we will address these issues in the light of national legislation, invoking jurisprudence and doctrine, as well as comparative law.
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Hlaváčková, Kateřina. "Institut reorganizace v českém a anglickém právu a jeho použití v praxi." Master's thesis, 2017. http://www.nusl.cz/ntk/nusl-358620.
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The main goal of this thesis called "The institute of administration in Czech and English law and its application in practice" is to provide an overview of insolvency administration, its regulation and practical application in the Czech Republic and in England, to verify the hypothesis that administration, as a rescue solution for insolvency of companies, is, in comparison with the situation in England, being used insufficiently in the Czech Republic and its success rate is also low, as well as concluding, what is the reason of this situation. This goal has been fulfilled in four chapters. The first chapter contains the general definition of administration, its position in the system of insolvency law as well as an overview of its historical development. In the second chapter is described the practical usage of this legal institute in the Czech Republic, and this is done through an analysis of applicable law regarding administration but also insolvency proceedings as a whole, as well as analysis of available data regarding the application of administration, probability of its usage as well as positive outcome, in practice. The same is done for England in the third chapter, so the hypothesis can be validated and its causes analysed in the fourth chapter. As a result, the hypothesis has been proven....
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Plívová, Kateřina. "Funkce insolvenčního správce a její obdoba v právním řádu Španělského království." Master's thesis, 2014. http://www.nusl.cz/ntk/nusl-329968.
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The position of insolvency trustee and its equivalent under the laws of Kingdom of Spain The purpose of this thesis was to describe main features of Czech and Spanish legal regulation of insolvency trustee respectively insolvency administration and also to point out to some of the major differences between these two legal orders and pros and cons of concrete legal regulation. This thesis is divided into five chapters. Opening chapter reflects a concept of insolvency law and its understanding and basic characteristic in the Czech Republic and the Kingdom of Spain. Further it also describes inclusion of insolvency law into the legal system and its sources. The second chapter is dedicated to the matter of insolvency proceedings in the Kingdom of Spain. This chapter was included to this thesis for better understanding of this matter, due to the fact that it is not possible to describe the position of insolvency administration without knowledge of wider context and character of Spanish insolvency proceedings or at least it would be considerably difficult and it would exclude understanding of some of the institutes or procedures of insolvency administration. Succeeding this part there are two chapters each of which is dedicated to one of the legal orders. The third chapter deals with the Czech insolvency...
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Vilaça, Elvira Margarida Veloso. "A previsão legal da responsabilidade do administrador de facto no CIRE." Master's thesis, 2019. http://hdl.handle.net/10400.14/28655.
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O intento da presente exposição consiste no estudo da progressão da figura do adminis-trador de facto e como a mesma é tratada no nosso ordenamento jurídico societário, especial-mente, no CIRE.
Apesar de a figura não se encontrar definida no CIRE, o legislador teve o cuidado de a mencionar, visto que poderá estar relacionada com a insolvência de uma sociedade. De modo a proteger as garantias dos credores sociais, foram introduzidas alterações ao CIRE normas que facilitam a responsabilidade destes administradores.
Seguidamente, delimitou-se o conceito de insolvência culposa, procedeu-se ao estudo da natureza e do alcance das presunções de insolvência, de modo a contribuir para a análise e a resolução simples e eficaz das questões práticas que a temática do incidente de qualificação da insolvência envolve.
Por último, mencionaremos outras vias que permitem concretizar a responsabilidade do administrador de facto e é neste sentido que vamos perspetivar a presente dissertação.The purpose of this dissertation is to study the role of de facto director figure and how it is treated in our corporate legal order, especially in CIRE. Although the figure is not defined in the CIRE, the legislator was careful to mention it, since it could be related to the society’s insolvency. In order to protect the guarantees of the social creditors, changes were made to the CIRE rules that facilitate the liability of the facto directors. Among other things, we have bound the concept of culpable insolvency. We have pro-ceeded with the study of the nature and the scope of the presumption of insolvency in order to contribute to the analysis and simple and effective resolution of practical issues which the theme of the incident of qualification of insolvency involves. Finally, we will mention other ways that make it possible to concretize the liability of the de facto director and it is in this sense that we are going to prospect the current dissertation.
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Bandeira, Maria de Fátima Martins. "Alterações ao CIRE e o administrador judicial." Master's thesis, 2014. http://hdl.handle.net/10437/7505.
Full textAbstract:
Orientação: Joel Hasse Ferreira ; co-orientação: Maria Paula AndradeEste trabalho analisa as reformas efectuadas no nosso sistema jurídico através do Programa Revitalizar, Decreto-Lei n.º 178/2012 de 3 de agosto, e Lei n.º 16/2012, de 20 de abril, consubstanciado em acordos entre devedor e credores. Verifica-se se os resultados pretendidos são consignados: a recuperação e revitalização do nosso parco tecido empresarial, em graves dificuldades económicas. Desta forma, e questionando os seus propósitos, consideram-se as opiniões doutrinárias, documentação e artigos de opinião discordantes, quanto a estas alterações legislativas. Assim, começámos por fazer, também, uma breve referência da evolução do Direito da Insolvência, enumerámos e analisámos as alterações legislativas ao Código de Insolvência e da Recuperação de Empresas. Descrevemos os procedimentos que o devedor, deverá ter em conta, para se propor ao programa de revitalização que estive na base desta mudança legislativa, sem deixar de ter em conta o comportamento do Estado nestes procedimentos. Tivemos em conta: o Direito comparado, quanto aos processos de recuperação das empresas; o administrador judicial, enquanto entidade privilegiada em todas estas alterações; e, como não podia deixar de ser, fez-se referência às opiniões divergentes no anteprojecto, até à promulgação dos diplomas em questão.
This work analyzes the reforms inserted in our legal system by Revitalizing Program “Programa Revitalizar”, Decree-Law nº. 178/2012 of August 3, and Law n.º n. 16/2012, of April 20, embodied in agreements between debtor and creditors. Checks if the desired results are consigned: the recovery and revitalization of our entrepreneurial tissue, in serious economic difficulties. This way, and considering the doctrinal opinions – discordant documentation and opinion articles – we question the results of these legislative changes. So, we also began a brief reference to the evolution of the Insolvency Law “Direito da Insolvência” and we enumerated and analyzed the legislative amendments to the Insolvency Code and Corporate Recovery “Código de Insolvência e da Recuperação de Empresas”. We describe the procedures the debtor should consider to propose himself to the revitalization program that was the basis for this legislative change, while taking into account the State’s behavior concerning these procedures. We took into account: the comparative law, concerning the company’s recovery processes; the judicial administrator, while a privileged authority in all these changes; and, as might be expected, reference was made to the divergent opinions in the draft, raised until the promulgation of the rules in question.
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Silva, Anabela Reis da. "A resolução em benefício da massa insolvente." Master's thesis, 2019. http://hdl.handle.net/10400.8/4160.
Full textAbstract:
O presente relatório tem como fim apresentar o estágio curricular desenvolvido no escritório do Dr. José António de Carvalho Cecílio, Administrador Judicial em Leiria, durante cerca de nove meses, cujo objetivo final traduz-se na obtenção do grau de Mestre em Solicitadoria de Empresa, pela Escola Superior de Tecnologia e Gestão de Leiria.
O estágio realizado permitiu termos a nossa primeira experiência na área jurídica, proporcionando o nosso crescimento profissional. Nele foram desenvolvidas diversas tarefas inerentes à atividade de um Administrador da Insolvência, sempre devidamente acompanhadas.
Este relatório de estágio centra-se no estudo de uma temática exposta no aludido estágio: a resolução em benefício da massa insolvente que se encontra consagrada no título IV do Código da Insolvência e da Recuperação de Empresas.
A resolução em benefício da massa insolvente é um mecanismo cuja legitimidade ativa é atribuída somente à figura do Administrador da Insolvência, permitindo, resolver atos que foram praticados pelo devedor insolvente com o intuito de proteger o seu património e impedir a satisfação dos seus credores.
Uma parte do relatório será dedicada à análise de um caso real tratado em estágio.
O estudo deste instituto jurídico foi acompanhado pela legislação, doutrina e jurisprudência, permitindo confrontar as diversas controvérsias discutidas.
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Graça, Beatriz Bizarro Pisani da. "A responsabilidade dos administradores na insolvência." Master's thesis, 2018. http://hdl.handle.net/10362/89835.
Full textAbstract:
The subject of insolvency assumes great relevance in the Portuguese society. In
our country, a high number of companies ends up in ruin. One of the causes of this
problem is the irresponsible behaviour of our companies’ administrators that jeopardize
their survival. We have to face with the need to see how and to what extent the
administrators that cause the insolvency situation or make it worse can be held
responsible for it.
In order to answer this question, we will analyse the entire regime of the
accountability of the administrators present in the CIRE, as well as the interconnections,
which proved to be necessary, to make between this diploma and the CSC.O tema da insolvência assume grande relevância na sociedade portuguesa. No nosso país um elevado número de empresas acaba em ruína. Uma das causas deste problema é a adoção, pelos administradores das nossas empresas, de comportamentos que colocam em risco a sobrevivência das mesmas. É assim que nos confrontamos com a necessidade de descortinar como e em que medida é que os administradores que causem ou agravem a situação de insolvência podem por ela ser responsabilizados. De modo a dar resposta a esta questão iremos analisar todo o regime da responsabilização dos administradores presente no CIRE, bem como as interligações que demonstrarem ser necessárias efetuar entre este diploma e o CSC.
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Sopite, Verónica Cassanga. "A insolvência nos grupos de sociedades." Master's thesis, 2019. http://hdl.handle.net/10071/19113.
Full textAbstract:
Desde tempos remotos, o Direito da Insolvência português tem-se mostrado transformista. Passou do sistema de falência-liquidação — baseado em liquidar o património da pessoa em estado de falência — para o sistema de falência-saneamento — com especial importância ao mecanismo que conduzisse à recuperação —, até ao atual sistema, que prioriza a recuperação da empresa. Este último tem sofrido muitas críticas de que a pretensão não se encontra regulada ao longo de todo o código, que concretizasse tal ideia.
A finalidade das sociedades comerciais e das sociedades em grupo é gerar rendimentos, mas, em oposição, a sua realidade empresarial está sujeita a perdas que podem conduzir à redução significativa do seu capital e, consequentemente, à insolvência. Esta realidade indissolúvel impõe aos Estados uma regulamentação mais esclarecedora a fim de que, em caso de conflitos inerentes à própria atividade empresarial, estejam disponíveis mecanismos legais eficazes, que ajudem a dirimir tais conflitos.
Esta dissertação visa analisar questões relacionadas com a regulação da insolvência em Portugal, as insolvências transfronteiriças, a apensação processual regulada nos números 1 e 2 do Art.º 86.º do CIRE, em caso de insolvência nos grupos de sociedades e a responsabilidade dos administradores. Para o estudo, apoiamo-nos em autores como: António Pereira de Almeida, António Manuel Pita, João Labareda, José Menezes Cordeiro, Catarina Serra, Maria R. Epifânio, entre outros.
Há carência na regulamentação da insolvência nos grupos. Quanto à apensação dos processos, o Direito português relega tal responsabilidade ao administrador da insolvência.Since ancient times, Portuguese insolvency law has been transforming. It has moved from the bankruptcy-settlement system - based on liquidating the assets of the bankrupt person - to the bankruptcy-reorganization system - with particular importance to the mechanism leading to recovery - to the current system, which prioritizes company recovery. The latter has been widely criticized that the claim is not regulated throughout the code that would make such an idea concrete. The purpose of commercial companies and group companies is to generate income, but, in contrast, their business reality is subject to losses which may lead to a significant reduction in their capital and, consequently, to insolvency. This indissoluble reality requires more clarifying regulations for states so that in the event of conflicts inherent in their own business, effective legal mechanisms are available to help resolve such conflicts. This dissertation aims to analyze issues related to the regulation of insolvency in Portugal, cross-border insolvencies, the legal settlement regulated in numbers 1 and 2 of article 86 of CIRE, in case of insolvency in groups of companies and the liability of directors. For the study, we rely on authors such as: António Pereira de Almeida, António Manuel Pita, João Labareda, Jose Menezes Cordeiro, Catarina Serra, Maria R. Epifânio, among others. There is a lack of regulation of insolvency in groups. As regards the joining of proceedings, Portuguese law relegates such liability to the insolvency administrator.
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Chiwete, Chinwe. "An examination of insolvency alternatives for corporate and non corporate entities in South Africa." Diss., 2012. http://hdl.handle.net/2263/27928.
Full textAbstract:
The journey towards insolvency is often a gradual process, thus enabling a business or person in most circumstances to be aware of the danger ahead if adequate precautions are not taken. This position is recognized by the Statute, hence the definition given to a financially distressed company under the Companies Act1 to mean inability to pay all its debts within the immediately ensuring six months or the likelihood of going insolvent within the immediately ensuring six months. Rescue mechanisms are therefore aimed at ensuring that when faced with the signs of insolvency, a business for instance can be properly driven to become solvent again or at least restructured to achieve better realization of assets.2 Indeed, providing alternatives to insolvency is fast becoming a global trend as many countries now appreciate the need to give a person or business experiencing difficult times, the opportunity to rise again without necessarily going through the rigors of liquidation or sequestration. South Africa is not left out in the quest to assist over-indebted persons and provide them with alternative measures beside insolvency. The National Credit Act3 for instance seeks as one of its objectives to prevent over-indebtedness and where it occurs address same by means of debt rearrangement. This is in addition to certain provisions of the Magistrate CourtP a g e Act4 which allow a debtor the option of applying for an administration order and where granted make payment in instalments. The Companies Act also provides for business rescue as well as compromise between company and creditors.5 This research in brief analyses the above mentioned laws in South Africa that provide alternative measures for financially troubled or over-indebted debtors as applicable to corporate and non-corporate entities. The research considers whether these laws are sufficient to assist debtors in financial crisis, the effectiveness of these laws, challenges as well as loopholes taking into consideration what is applicable in other jurisdictions such as the United States, United Kingdom, Canada and Australia. The end of this research contains recommendations that would assist in achieving effective rescue mechanisms or alternatives to insolvency beneficial to both corporate and noncorporate entities in South African. CopyrightDissertation (LLM)--University of Pretoria, 2012.
Mercantile Law
unrestricted
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Teixeira, Joana Gomes. "Os efeitos da insolvência culposa na responsabilidade dos administradores da sociedade insolvente." Master's thesis, 2018. http://hdl.handle.net/10451/39772.
Full textAbstract:
A alteração operada no âmbito do Direito da Insolvência, pela Lei n.º 16/2012, de 20 de abril, despoletada pelas políticas de austeridade no âmbito do programa de auxílio financeiro externo a Portugal (no ano de 2011) e determinada pela celeridade e simplicidade processual, para uma justiça que se pretende mais rápida e eficaz,
destacou-se por importantes alterações ao CIRE, designadamente no âmbito da insolvência culposa, cujo interesse nos foi despertado.
A presente dissertação pretende contribuir para compreender a razão pela qual existem tão poucas insolvências culposas, comparativamente com o elevado número de insolvências fortuitas. Concomitantemente, perceber se a qualificação culposa da insolvência introduzida pelo CIRE em 2004, com a alteração introduzida pela Lei n.º 16/2012 de 20 de abril, foi aplicada com eficácia em relação aos administradores das sociedades insolventes e aos titulares de empresas devedoras que se comportaram de
forma dolosa ou com culpa grave. Analisamos os processos de insolvência que nos encontrávamos a acompanhar no escritório desde 2011, mais concretamente, as sentenças declaratórias da insolvência e, por apenso a esses processos, os incidentes de qualificação de insolvência culposa/fortuita.
Do total dos 192 processos analisados: i) em 70 não foi aberto o incidente de qualificação de insolvência; ii) em 63 foi declarada a insolvência como fortuita; iii) em 57 não é feita qualquer referência ao incidente ou à respetiva abertura; iv) e em, apenas, 2 foi declarada a insolvência como culposa.
A quase ausência de sentenças que qualificam a insolvência como culposa, comparativamente com o número de insolvências fortuitas, encontra justificação, por um lado, na falta de motivação e empenho por parte do Administrador de Insolvência, que está, especialmente, interessado na liquidação do património do devedor insolvente, e por outro, na deficiente visão de natureza e de função do processo por parte da grande maioria credores. Ao que acresce o facto do incidente de qualificação de insolvência de carácter obrigatório se ter transformado num incidente cuja tramitação só terá início nas situações em que haja indícios carreados para o processo de que a insolvência foi criada de forma culposa pelos administradores (de direito ou de facto) de empresas coletivas ou pelos titulares de empresas devedoras.The change in the scope of Insolvency Law, by Law no. 16/2012, of April 20, triggered by the austerity policies under the external financial assistance program for Portugal (in the year 2011) is determined by the speed and Procedural simplicity, for a justice that is intended to be faster and more effective, was highlighted by important changes to the CIRE, namely in the context of culpable insolvency, whose interest was aroused. The present dissertation aims to contribute to the understanding of why there are so few culpable insolvencies compared to the high number of fortuitous insolvencies. At the same time, it is to necessary to determine whether the insolvency classification introduced by CIRE in 2004, as amended by Law no. 16/2012 of 20 April, was effectively applied to insolvent company administrators and debtors who behaved fraudulently or with gross negligence. We have analyzed the insolvency proceedings that we have been following in the office since 2011, namely, the declarations declaring insolvency and, incidentally, incidents of qualifying for insolvency. Of the total of 192 cases analyzed: i) in 70 the insolvency qualification incident was not opened; (ii) in 63 insolvency was declared as fortuitous; (iii) No reference to the incident or its opening is made in 57; (iv) and only 2 were declared insolvent as guilty. The lack of judgments that classify insolvency as culpable compared to the number of fortuitous insolvencies is justified on the one hand by the lack of motivation and commitment on the part of the Insolvency Administrator, who is especially interested in the liquidation of the assets of the insolvent debtor, and, on the other hand, in the deficient vision of nature and function of the process by some creditors. In addition, the fact that the insolvency-related insolvency incident has turned into an incident whose proceedings will begin only in cases where there are indications that insolvency has been created in an unlawful manner by the directors of collective undertakings or the owners of debtor companies.