Selección de las principales resoluciones en materia de Reestructuraciones e Insolvencias.
No toda venta de unidad productiva en el seno de un concurso es una operación no sujeta a IVA
Sentencia del Tribunal Económico Administrativo Central de 21 de marzo de 2018
Not every sale of a unit of production in an insolvency proceeding is free of VAT
Central Economic-Administrative Tribunal decision of March 21, 2018
La crisis económica en la que se vio sumida España desde el año 2007, y de la que poco a poco el país se viene sobreponiendo, ha espoleado a los 'players' del mercado de reestructuraciones para salir de su zona de confort e introducirse en caminos hasta ahora apenas transitados en nuestro país.
Selección de las principales resoluciones en materia de Reestructuraciones e Insolvencias.
La provisión con cargo a la masa como medida cautelar a favor de un acreedor contingente debe ser material
Auto de la Audiencia Provincial de Barcelona de 3 de abril de 2018
A provision out of assets available to creditors as injunctive relief for holder of contingent claim must actually be material
Decision by Barcelona Provincial Appellate Court on April 3, 2018
On March 14, 2018 the European Commission presented the Second Progress Report on the reduction of non-performing loans (“NPLs”). The report comprises a memo and a factsheet, whose versions in English can be obtained on the website of the European Commission, which also distributed a press release (English version).
El pasado 28 de febrero la Comisión Europea publicó el Borrador de Acuerdo sobre la retirada del Reino Unido de la Unión Europea (“UE”).
On February 28 last the European Commission published the Draft Agreement on the withdrawal of the United Kingdom from the European Union (“EU”).
From 1 November 2015, additional marketing and disclosure requirements will have to be satisfied by administrators completing pre-packaged sales.
BACKGROUND
The revised Statement of Insolvency Practice 16 (SIP 16) comes into force on 1 November 2015.
RE: HARVEST FINANCE LTD; JACKSON & ANOTHER V CANNONS LAW PRACTICE LLP & OTHERS [2014]
This case concerns the provision of documentation under s236 IA 1986. The documentation requested by the liquidators was extensive and the Respondents wished to claim their time costs (£40,381) of providing the same. The Court held that whilst it was within the Court’s jurisdiction to make an order for costs against the insolvent estate, it was not minded to do so in this case.
The Facts