Un reciente pronunciamiento del orden contencioso-administrativo resulta sumamente útil en una controversia que parece irresoluble. La sentencia se pronuncia sobre un supuesto fáctico que precisa aplicar la Ley Concursal en su redacción anterior a la reforma del 2014.
On March 5, 2018, the Supreme Court issued a unanimous decision in U.S. Bank National Ass’n ex rel. CWCapital Asset Management LLC v.
The Bankruptcy Code provides bankruptcy trustees, debtors, and creditor committees with “avoidance powers” that allow them to set aside and recover certain transfers that a debtor made before filing for bankruptcy.[1] These avoidance powers are, however, limited by a number of exceptions enumerated in the Bankruptcy Code, including the securities safe harbor at § 546(e). Section 546(e) protects from avoidance any transfer “made by or to (or for the benefit of) . . .
Under newly issued guidance, the IRS has made it easier for many tax-exempt organizations to restructure.
The IRS will now continue to recognize as exempt, those organizations that:
• change their structure from an unincorporated association to a corporation;
• reincorporate from one state to another;
Boletín de Sociedades N .º 82018 Sección elaborada por el Área Mercantil de GA_P Boletín de Sociedades N .º 8 | 2018 2 Sumario Análisis . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Cláusulas shotgun: posible solución a situaciones de bloqueo en sociedades conjuntas . . . . . 4 La modificación de los pactos parasociales por mayoría................................. 10 Práctica Societaria . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Introduction
On September 22, 2017, the First Circuit Court of Appeals held that § 1109(b) of the Bankruptcy Code (the “Code”) provides a creditors’ committee with an “unconditional right to intervene” in an adversary proceeding.[1] In reaching this conclusion, the court reversed the District Court for the District of Puerto Rico’s order denying an intervention motion and distinguished its own precedent, on which the District Court had relied. This decision further bolsters the right of creditors’ com
O BANCO ESPÍRITO SANTO, S.A. – EM LIQUIDAÇÃO anunciou que o prazo para a apresentação das reclamações de créditos no âmbito do seu processo de liquidação terminará no dia 11 de dezembro de 2017.
O termo do prazo para apresentação de reclamações de crédito é estabelecido em função da última citação de credor no estrangeiro, contando-se 60 dias a partir dessa data. De acordo com o referido comunicado, a mais recente citação conhecida foi efetuada no dia 11 de outubro.
BANCO ESPÍRITO SANTO, S.A. – EM LIQUIDAÇÃO has announced that the time limit for the lodgement of claims under its liquidation proceedings ends on 11 December 2017.
The time limit for lodging claims is set with reference to the last service of notice to a creditor abroad and the 60-day period counted from said date. According to the aforementioned announcement, the last known notice was served on 11 October.
The announcement reserves the possibility of extending the time limit in the event of subsequent services.
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.