We have recently profiled conflicting cases (available here and here) dealing with a priority contest between supe
Actualidad Normativa Coordinadora: Rosana Hallett Of counsel de GA_P N .º 212017 2 © Gómez-Acebo & Pombo Abogados, 2017. Todos los derechos reservados. Advertencia legal: Este boletín sólo contiene información general y no se refiere a un supuesto en particular. Su contenido no se puede considerar en ningún caso recomendación o asesoramiento legal sobre cuestión alguna. N.
Current Legislation Coordinator: Rosana Hallett Of counsel of GA_P No . 212017 Current Legislation No . 21 | 2017 2 © Gómez-Acebo & Pombo Abogados, 2017. All rights reserved Disclaimer: This digest is provided for general information purposes only and nothing expressed herein should be construed as legal advice or recommendation. Design and layout: José Á. Rodríguez and Ángela Brea • Translation and adaptation: John Woodger Contents I. Environment. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
This blog’s most recent post considered the Supreme Court of Nova Scotia’s June 2017 decision of Rosedale Farms Limited, Hassett Holdings Inc., Resurgam Resources (Re) (“Rosedale”) where the Cou
1. El problema y la propuesta
In the recent decision of Rosedale Farms Limited, Hassett Holdings Inc., Resurgam Resources (Re) (“Rosedale”), the Supreme Court of Nova Scotia held that a deemed trust for unremitted withholdings under sections 227(4)
No passado dia 1 de julho de 2017 entrou em vigor o Decreto-lei 79/2017 de 30 de junho de 2017 (“DL 79/2017”), que altera, entre outros, o Código da Insolvência e da Recuperação de Empresas, alterando, nomeadamente, o regime jurídico do Procedimento Especial de Revitalização (“PER”) que fica agora reservado a empresas.
Destacamos ainda outras alterações relevantes introduzidas pelo DL 79/2017:
On 1 July 2017, Decree-law 79/2017, of 30 June 2017 (“DL 79/2017”), entered into force. This piece of legislation amends, most notably, the Insolvency and Recovery of Companies Code and the legal framework of the Special Revitalization Procedure (“SRP”), which is now reserved only to companies.
Other noteworthy amendments introduced by DL 79/2017 are as follows:
A recent unreported decision in the Alberta Court of Queen’s Bench has clarified the ranking of certain municipal tax claims against a bankrupt in Alberta. In Bank of Nova Scotia et al v. Virginia Hills Oil Corp.
La Dirección General de Tributos, en dos recientes consultas vinculantes, concreta el momento en el que los propietarios de acciones de una sociedad en concurso de acreedores pueden computar las pérdidas patrimoniales experimentadas con motivo de tal situación.
La Dirección General de Tributos, en la consulta vinculante V0624-17, de 9 de marzo del 2017, analiza cuándo y cómo puede computar una pérdida patrimonial el propietario de unas acciones de una sociedad suspendida de cotización y en fase de liquidación en un procedimiento concursal.