Introduction
Introduction - はじめに
2016年破産倒産法は、清算時における債権者の債務弁済を実現する仕組みを提供します。また、有担保債権者は優先的な債権回収が可能です。しかしながら、State Tax Officer v. Rainbow Papers Ltd.（Rainbow Papers Judgement）において、これを覆す判決が下されました。2003 年の Gujarat Value Added Tax Act（GVAT法）に基づいて発生する税金の請求について、政府に有利に設定された「担保権」により、税務当局は法の下の「有担保債権者」である、と判示したのです。再建計画が政府への法定納付金を除外している場合、法規定に準拠しているとは言えず、政府に対する拘束力は持たない、としました。
当該最高裁判所の判決は、破産倒産法の下の法定公課決済の優先順位という側面において、大きな懸念を抱かせるものとなりました。今回の記事では、当該判決が、破産倒産法の本来の目的およびその他の各種判例とどのように対照的であるかについて考察し、解説しています。
Brief facts - 概要
Introduction
Introduction
The Insolvency and Bankruptcy Code, 2016 (Code) was enacted to consolidate and amend the laws relating to reorganization and insolvency resolution of corporate persons.
AML changes for court-appointed liquidators
Important changes for court-appointed liquidators to the regulations under the Anti-Money Laundering and Countering Financing of Terrorism Act 2009 (Act) will come into force on 9 July 2021. These changes provide that, for a court-appointed liquidator:
The High Court has released its judgment in Re Halifax NZ Limited (In liq) [2021] NZHC 113, involving a unique contemporaneous sitting of the High Court of New Zealand and Federal Court of Australia.
The real lesson from Debut Homes – don't stiff the tax (wo)man
The Supreme Court has overturned the 2019 Court of Appeal decision Cooper v Debut Homes Limited (in liquidation) [2019] NZCA 39 and restored the orders made by the earlier High Court decision, reminding directors that the broad duties under the Companies Act require consideration of the interests of all creditors, and not just a select group. This is the first time New Zealand’s highest court has considered sections 131, 135 and 136 of the Companies Act, making this a significant decision.
Five years after it refused to pay rent and took the landlord to the High Court, and two years after it was placed into liquidation on account of unpaid rent, the final branch of litigation brought by the directors of Oceanic Palms Limited (in liq) has been cut down by the Supreme Court.
The UK Supreme Court in Bresco Electrical Services Ltd (in liq) v Michael J Lonsdale (Electrical Ltd) [2020] UKSC 25 has decided that the adjudication regime for building disputes is not incompatible with the insolvency process.