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近期,北京市税务局发布了《关于进一步推进破产便利化 优化营商环境的公告》(2020年第4号,下称“4号公告”)、上海市高级人民法院与上海市税务局印发《关于优化企业破产程序中涉税事项办理的实施意见》(沪高法〔2020〕222号,下称“222号文”),旨在明确破产程序中的涉税事项,充分发挥破产制度在规范市场主体退出方面的重要作用。

破产是解决企业产业深层次矛盾,优化资源配置,提升企业产业质效的重要法治途径。破产程序中涉税事项的处理是重要一环,妥善处理破产事宜无法忽视涉税问题。实践中,我们作为税务律师也经常能接到破产程序中涉税事项的咨询,部分案件中涉税事项甚至成为左右破产程序能否顺利推进的重要因素,其中不乏争议的问题,部分问题可以从两份文件中找到答案或启示,我们在此结合两份文件的亮点与重点,对于破产程序中的涉税相关事项做简要梳理,并探讨合理应对之策。

一 非正常户、发票问题的解决

It has long been the law that creditors are rarely entitled to contractually prohibit a debtor from filing for bankruptcy, whether such restriction is contained in the debt instruments or in the corporate governance documents. In contrast, governance provisions which condition a bankruptcy filing on the vote or consent of certain equity holders that are unaffiliated with any creditor are frequently enforced. Many equity sponsors, for example, wear two hats: they are both shareholders and lenders to their portfolio companies.

In Nortel Networks, Inc., Case No. 09-0138(KG), Doc. No. 18001 (March 8, 2017), the Delaware Bankruptcy Court ruled on the objections of two noteholders who asked the Court to disallow more than $4.4 million of the $8.1 million of the fees sought by counsel to their indenture trustee. Given the detailed rulings announced by the Court, the decision may establish a number of guidelines by which future fee requests made by an indenture trustee’s professionals will be measured.

Matters Handled by the UCC

“The question that he frames in all but words

Is what to make of a diminished thing.”

                             Robert Frost, “The Oven Bird”

In a significant expansion of the potential risk for distressed claims traders, the Delaware bankruptcy court has recently ruled1 that traders who engage in insider trading may have their claims subordinated to equity, and that traders who amass claims sufficient to block a plan of reorganization owe fiduciary duties to all other creditors and shareholders during plan negotiations.