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    La Dirección General de los Registros y del Notariado relaja los requisitos de inscripción de los bienes adquiridos durante el procedimiento concursal
    2018-12-21

    En una reciente resolución, la DGRN trata de equilibrar el necesario rigor que debe presidir nuestro sistema registral con la adecuada agilidad y seguridad jurídica que requieren los adquirentes de bienes cuando se ha declarado la insolvencia.

    La Dirección General de los Registros y del Notariado (DGRN) ha relajado los requisitos de inscripción de los bienes adquiridos durante el procedimiento concursal y, señaladamente, durante la fase de liquidación. Así lo señala en una resolución de 24 de octubre de 2018.

    Filed under:
    Spain, Insolvency & Restructuring, Litigation, Garrigues, Bankruptcy
    Location:
    Spain
    Firm:
    Garrigues
    Homologación de acuerdos de refinanciación de deudas financieras de la masa del concurso
    2019-01-04

    Se explora la posibilidad de que los acreedores financieros de la masa del concurso puedan solicitar una homologación judicial de un acuerdo de refinanciación de sus créditos contra la empresa ya consursada.

    Filed under:
    Spain, Company & Commercial, Insolvency & Restructuring, Litigation, Gomez-Acebo & Pombo Abogados, Bankruptcy, Refinancing
    Authors:
    Ángel Carrasco Perera
    Location:
    Spain
    Firm:
    Gomez-Acebo & Pombo Abogados
    Carácter concursal de la deuda de restitución de una subvención preconcursal anulada
    2019-01-15

    Concedida una subvención pública, fue posteriormente anulada en vía administrativa, con resolución que obligaba a devolver su importe. Entretanto el beneficiario de la subvención había sido declarado en concurso. Las dos instancias judiciales entendieron que la deuda de restitución es una deuda de la masa, por haber tenido lugar su devengo después de la declaración de concurso.

    Filed under:
    Spain, Insolvency & Restructuring, Gomez-Acebo & Pombo Abogados, Bankruptcy
    Authors:
    Ángel Carrasco Perera
    Location:
    Spain
    Firm:
    Gomez-Acebo & Pombo Abogados
    Acreedores condicionales en el pasivo financiero de los acuerdos de refinanciación paraconcursal
    2019-02-07

    Cuestión no resuelta —y generadora de dispares opiniones—, se afronta en esta nota cómo han de ser, o no, reconocidos en el quorum y en el voto de la disposición adicional cuarta de la Ley Concursal los acreedores condicionales y los litigiosos.

    Filed under:
    Spain, Insolvency & Restructuring, Litigation, Gomez-Acebo & Pombo Abogados, Bankruptcy
    Authors:
    Ángel Carrasco Perera
    Location:
    Spain
    Firm:
    Gomez-Acebo & Pombo Abogados
    The interim receiver: a “trustee in bankruptcy” dispensed from obtaining a clearance certificate
    2015-08-18

    In a judgment rendered in the case of 9210-6905 Québec Inc. (proposal of),1 the Superior Court of Québec held that an interim receiver is not required to obtain a clearance certificate from the tax authorities before proceeding with the distribution of a debtor's property, and is not subject to personal liability for this reason.

    Filed under:
    Canada, Quebec, Insolvency & Restructuring, Litigation, Tax, Lavery Lawyers, Bankruptcy
    Authors:
    Mathieu Thibault
    Location:
    Canada
    Firm:
    Lavery Lawyers
    GST/HST deemed trust is rendered ineffective against secured creditors post-bankruptcy
    2015-09-24

    In its decision in The Queen v. Callidus Capital Corporation1, rendered on August 17, 2015, the Federal Court of Canada examined, on a retrospective basis, the Crown's absolute priority regarding proceeds remitted to secured creditors from the assets of a tax debtor that are deemed to be held in trust (deemed trust) under section 222 of the Excise Tax Act (the "ETA") prior to such tax debtor's bankruptcy.

    Filed under:
    Canada, Insolvency & Restructuring, Litigation, Tax, Stikeman Elliott LLP, Bankruptcy, Debtor, Secured creditor
    Authors:
    Jean-Guillaume Shooner , Guy P. Martel
    Location:
    Canada
    Firm:
    Stikeman Elliott LLP
    Tax Court considers legal capacity of undischarged bankrupt to commence or continue appeal
    2015-07-07

    In Paul L. Schnier v. Her Majesty the Queen, the Tax Court of Canada dismissed the motion brought by the Respondent under Rule 53(3)(c) of the Tax Court of Canada Rules (General Procedure) to quash the appeal on the basis that the Appellant, who was an undischarged bankrupt at the time of filing his Notice of Appeal, had failed to obtain permission of the trustee in bankruptcy at the outset to initiate the appeal.

    Filed under:
    Canada, Insolvency & Restructuring, Litigation, Tax, Thorsteinssons LLP, Bankruptcy
    Authors:
    Florence Sauve
    Location:
    Canada
    Firm:
    Thorsteinssons LLP
    Manning a ghost ship: Tax Court allows undischarged bankrupt to obtain trustee consent for previously commenced appeal
    2015-07-13

    In Paul L. Schnier v. Her Majesty the Queen,[1]  the Tax Court of Canada (TCC) dismissed a motion to quash an appeal brought on the basis that the appellant did not, as an undischarged bankrupt, have the capacity, pursuant to Section 71 of the Bankruptcy and Insolvency Act, to deal with property, including the ability to bring an appeal. The Appellant believed he was required to file the appeal, but did not obtain the trustee in bankruptcy’s permission when he commenced the appeal.

    Filed under:
    Canada, Insolvency & Restructuring, Litigation, Tax, Gowling WLG, Bankruptcy, Tax Court of Canada
    Authors:
    Niklas Holmberg
    Location:
    Canada
    Firm:
    Gowling WLG
    We can bankrupt the company for sure, it’s insolvent – think again
    2015-03-30

    This article has been contributed by Martin Desrosiers and Julien Morissette, partner and associate respectively, in the Insolvency & Restructuring Group of 

    Filed under:
    Canada, Ontario, Insolvency & Restructuring, Litigation, Weil Gotshal & Manges LLP, Bankruptcy, Bankruptcy and Insolvency Act 1985 (Canada)
    Location:
    Canada
    Firm:
    Weil Gotshal & Manges LLP
    Re MtGox: using the BIA to recognize foreign insolvency proceedings
    2015-01-29

    In a recent decision, the Ontario Superior Court clarified the test by which Ontario courts will recognize foreign bankruptcy proceedings.

    Filed under:
    Canada, Ontario, Insolvency & Restructuring, Litigation, McMillan LLP, Bankruptcy
    Authors:
    Jeffrey Levine
    Location:
    Canada
    Firm:
    McMillan LLP

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