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    Pledge of future receivables
    2013-04-12

    The Company Court of Alicante, Nº 1, made, in its judgment dated July 20th, 2012, a useful analysis on the different decisions part of the case law in regards to the recognition of pledgesof future receivables and their classification as privileged credit in cases of bankruptcy proceedings, being a very commonly practiced consideration.

    Filed under:
    Spain, Insolvency & Restructuring, Squire Patton Boggs, Bankruptcy, Accounts receivable
    Authors:
    Silvia Ara
    Location:
    Spain
    Firm:
    Squire Patton Boggs
    Spanish Supreme Court renders judgment in a case of coexistence of similar trademarks
    2010-12-14

    Two companies showed interest in the assets of a third company that was in a state of bankruptcy.

    Filed under:
    Spain, Insolvency & Restructuring, Litigation, Trademarks, Baker McKenzie, Bankruptcy, Interest, Tribunal Supremo (España)
    Location:
    Spain
    Firm:
    Baker McKenzie
    The reform of the Bankruptcy Act in the real-estate sector
    2011-11-30

    The current economic recession has been particularly acute in one of the pillars of the national economy, the construction and real-estate sector. This sector, which had already been undergoing a slowdown in recent years following the so-called “real-estate boom”, now stands in a profound and particular crisis with sales coming to a standstill, caused not only by the overall market situation, but mainly due to the restrictions placed by banks on loans, which are putting an economic brake on entrepreneurs.  

    Filed under:
    Spain, Insolvency & Restructuring, Real Estate, Squire Patton Boggs, Bankruptcy, Debtor
    Authors:
    Ramón Castilla
    Location:
    Spain
    Firm:
    Squire Patton Boggs
    Credits with respect to joint and several surety in the bankruptcy proceedings
    2011-11-30

    The object of this article is to analyze a controversial issue which is considered in recent times by the Mercantile Courts as a current incident involved in the Bankruptcy Proceedings and more specifically, to analyze the Judgement issued by the Court of First Instance no. 9 and Mercantile Court of Cordoba dated April, 19th 2010, in which the aforementioned incident is involved.  

    This incident is essentially based on establishing the treatment that should be granted to the additional guarantees provided by third parties in bankruptcy proceedings.  

    Filed under:
    Spain, Insolvency & Restructuring, Litigation, Squire Patton Boggs, Bankruptcy, Surety, Debtor, Joint and several liability
    Authors:
    Paula Casado
    Location:
    Spain
    Firm:
    Squire Sanders Hammonds
    VAT in dation in payment and the reform of the Bankruptcy Act
    2012-03-29

    Following the latest reform of the Bankruptcy Act, the Spanish Tax Authorities have established a mechanism to ensure the collection of the applicable VAT in the acquisition of property from companies declared bankrupt.

    Until 1 January 2012, Article 84 of the VAT Act 37/1992, when regulating the reversal cases of the taxpayer liable for this tax, no reference is made to companies declared bankrupt and the cases of their goods being acquired. However, this situation has changed since 1 January 2012.

    Filed under:
    Spain, Insolvency & Restructuring, Tax, Squire Patton Boggs, Bankruptcy, Value added tax, Liability (financial accounting)
    Authors:
    Javier Berreteaga
    Location:
    Spain
    Firm:
    Squire Patton Boggs
    Companies joint assets and liabilities in bankruptcy proceedings
    2012-05-08

    The matter subject to this analysis is decision taken by a Bankruptcy Administration dealing with three companies of the same company group which are involved in a bankruptcy proceeding. Given the situation and in response of the confusing information of assets, the Administration under discussion decided to gather the three companies joining all their creditors in a sole debt pooling and besides, joining all the rights and assets of the three companies.  

    Filed under:
    Spain, Insolvency & Restructuring, Litigation, Squire Patton Boggs, Bankruptcy, Liability (financial accounting)
    Authors:
    Paula Casado
    Location:
    Spain
    Firm:
    Squire Patton Boggs
    Credits for supplies accrued before the declaration of bankruptcy: preferential credits
    2012-11-20

    On March 21st, 2012 the Spanish High Court rendered its Judgment in which stated that credits for supplies accrued before a company has been stated in bankruptcy, have to be paid as preferential credits, this means that they shall have priority over the rest of the credits, in those cases in which the Court who is dealing with the bankruptcy proceedings had ordered the supplier to continue with the respective supply in the interest of the bankrupt company.

    Filed under:
    Spain, Insolvency & Restructuring, Litigation, Squire Patton Boggs, Bankruptcy
    Authors:
    Jesus Carrasco
    Location:
    Spain
    Firm:
    Squire Patton Boggs
    Supreme Court, First Civil Chamber. Ruling dated June 20, 2012.
    2013-01-31

    The insolvency administrators (hereinafter, “the Plaintiff”) of the company Santa Teresa Materiales de Construcción S.L. (hereinafter “the Company”) sought the declaration of invalidity of the transaction undertaken by the Banco Santander S.A. (hereinafter, “the Bank”) classified by the Plaintiff as debt offset.

    Filed under:
    Spain, Banking, Insolvency & Restructuring, Litigation, Squire Patton Boggs, Bankruptcy, Prejudice
    Authors:
    Sandra Paoletti
    Location:
    Spain
    Firm:
    Squire Patton Boggs
    Criminal insolvency in Spain
    2007-09-07

    Spanish insolvency law has been modified recently by Act 22/2003. This is the culmination of a long process aimed at including in Spanish Law an insolvency law that will rectify the failures of previous legislation and create a law that fits in with social, economic and legal reality. In order to incorporate the criminal sanctions available against insolvent companies, this Act has also modified various articles of the Penal Code.

    Filed under:
    Spain, Insolvency & Restructuring, White Collar Crime, Bird & Bird LLP, Bankruptcy, Debtor, Debt, Economy, Criminal code
    Location:
    Spain
    Firm:
    Bird & Bird LLP
    The liability of directors and the crisis in the real estate sector
    2008-05-30

    As a consequence of the current situation of economic crisis and the sudden braking in construction, we observe that every day we are finding ourselves with fresh news of negotiations with financial institutions, and applications for declarations of bankruptcy from creditors.

    Filed under:
    Spain, Company & Commercial, Insolvency & Restructuring, Squire Patton Boggs, Bankruptcy, Legal personality, Credit (finance), Debtor, Liability (financial accounting), Liquidation, Corporate liability, Companies Act
    Location:
    Spain
    Firm:
    Squire Patton Boggs

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