LE PRINCIPE DE PRIMAUTE DU DROIT COMMUNAUTAIRE NE SAURAIT FAIRE ECHEC AUX REGLES TRES RESTRICTIVES DE DROIT INTERNE DES PROCEDURES COLLECTIVES (CASS. COM., 23 AVRIL 2013, F-P+B, N°12-19.184)

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The perspective of a ahot summer arriving is an excellent opportunity to take a look at the most relevant events that occured on the second quarter of 2019.

On an international level, and in contrast with the previous quarters, few events are worth mentioning.

Supreme Administrative

Court Judgement of October 12, 2016

Case no. 0797/15

In this Judgment, the Supreme Administrative Court concluded that expenses related to employees, recorded as remuneration, salaries or wages, relevant to the limit of 15% foreseen for acceptance of the expenses with social benefits referred to in Article 43.2 of the CIT Code, are not limited to those that were subject to mandatory Social Security contributions.

South Central Administrative Court

Judgement of October 13, 2016

 CONTENTS CORPORATE LAW NEWSLETTER I MARCH, 2017 I CAPITALIZAR PROGRAMME – PRESS RELEASE FROM THE COUNCIL OF MINISTERS OF 16 MARCH 2017 2 II NATIONAL LEGISLATION 5 III NATIONAL CASE LAW 6 NEWSLETTER I CORPORATE WWW.CUATRECASAS.COM NEWSLETTER I CORPORATE 2/7 NEWSLETTER CORPORATE LAW I CAPITALIZAR PROGRAMME – PRESS RELEASE FROM THE COUNCIL OF MINISTERS OF 16 MARCH 2017 One of the priorities of the programme of the 21st Constitutional Government is to reduce the high level of corporate borrowing and to improve conditions for investment, which is why the capitalisation of companies is one

Judgment of the Court of Appeal of Porto of October 8, 2015 

Culpable insolvency – Duration of disqualification of the insolvent party

Judgment of the Court of Appeal of Porto of February 15, 2016

Judgment of the Supreme Court of Justice of 20-03-2014 Standardization of Jurisprudence – Insolvency Proceedings  – Right of  Retention

Judgment of the Supreme Court of Justice of 1 July 2014 

This judgment concludes that the Insolvency Plan is an alternative corporate recovery  measure which aims to satisfy the interests of the creditors, which applies  indiscriminately to natural and to legal persons. When the insolvent is a natural person,  the fact that the liquidation of its assets within the insolvency proceedings took place  without the full payment of the claims, is still not enough to declare the release of the  debtor.

Judgment of the Court of Appeal of Porto of 2014-11-06

Insolvency proceedings – Creditors of the insolvent debtor – Termination of proceedings – No need to adjudicate on the action