Under the Insolvency and Bankruptcy Code, 2016 (“IBC”),the approval of a resolution plan under Section 31 of the IBC is statutorily binding on the corporate debtor, its creditors, and other stakeholders to the restructured arrangement embodied in the plan.
Introduction
On 10 March 2026, the European Parliament formally approved the long-awaited Directive harmonising certain aspects of insolvency law (the Directive) which will now be sent to the Council for final approval. The Council is expected to formally adopt the Directive by the end of this month after which it can be published in the Official Journal of the EU and enter into force. The Directive covers five pillars:
In M&A transactions, the focus is often on getting to the finish line—negotiating terms, securing financing, and closing the deal. But experienced dealmakers know that signing on the dotted line is just the beginning. The true test of a transaction lies in what happens after the champagne corks have popped: Can the combined entity sustain operations? Will vendors and customers remain confident? Is there sufficient liquidity to weather integration challenges?
2026년 1월에는 파산, 탄소거래, 실업보험 등 다양한 분야의 중요한 법령 업데이트가 있었으며, 그 주요 내용은 아래와 같습니다.
I. 회생 및 파산에 관한 법률 (Law on Rehabilitation and Bankruptcy)
국회는 2025년 12월 11일, 기존의 Law on Bankruptcy (No. 51/2014/QH13, 이하 "2014 파산법")를 대체하는 새로운 Law on Rehabilitation and Bankruptcy (No. 142/2025/QH15, 이하 "2025 파산법")를 공포하였습니다. 2025 파산법은 2026년 3월 1일부터 시행되었고, 과세관청의 파산절차 개시 신청 의무 관련 조항(아래 참조)은 2026년 7월 1일부터 적용됩니다.
2025 파산법은 다음과 같은 주목할 만한 변경 사항을 포함하고 있습니다.
A. 독립된 회생절차의 도입
In a recent decision, the Hong Kong Court ordered the winding up of Jingrui Holdings Limited (the "Company"), a Hong Kong-listed Chinese property developer incorporated in the Cayman Islands.
The Southern District of Texas Bankruptcy Court recently underscored the importance of carefully implementing Chapter 15 eligibility. In its Geden and Siu-Fung decisions, the court reasserted its independent duty to scrutinize foreign recognition requests, providing constructive guidance on the steps foreign representatives should take to strengthen their Chapter 15 filings. The rulings offer practical lessons for ensuring compliance with U.S. bankruptcy law requirements and navigating potential recognition challenges.
Key Takeaways
When can a managing director be held personally liable in Hungarian liquidation proceedings—and when does the law allow the burden of proof to flip, making a creditor’s case dramatically easier to prove? This case shows that the answer depends not only on the director’s conduct, but on choosing the right legal basis in the statement of claim.
1. Facts
The defendant was the manager of the debtor (who has gone into liquidation) with independent representation rights and its sole member.
Kể từ ngày 01/03/2026, Luật Phục hồi, Phá sản số 142/2025/QH15 do Quốc hội khoá XV thông qua tại Kỳ họp thứ 10 (“Luật Phục hồi, Phá sản 2025”) đã chính thức có hiệu lực. Luật Phục hồi, Phá sản 2025 được ra đời trong bối cảnh thực tiễn áp dụng của Luật Phá sản 2014 bộc lộ nhiều hạn chế, thiên về xử lý hậu quả là phá sản hơn là phòng ngừa và tái cấu trúc.
Introduction
概要
在离婚纠纷中，掌握公司经营主导权的一方，常以“股东会决议注销+简易清算”的方式处置婚内设立的公司，通过隐匿清算资产、虚构“无剩余财产”、未经合法清算即注销等手段，规避与另一方分割公司资产。而实践中，部分法院因对“公司清算资产与夫妻共同财产的关联性”认定模糊，或以“公司财产非夫妻共同财产”为由驳回非股东一方的调查申请，导致其合法权益难以保障。事实上，婚姻关系存续期间股东从公司清算中获得的剩余财产，本质是股权权益的转化形式，依法属于夫妻共同财产；即便公司已注销，另一方仍可通过法定程序查询资产去向、主张分割权益。本文结合5起各地法院生效典型案例，从资产查询实操方法、诉讼主张路径、法院裁判规则、实操维权要点等方面，为夫妻中非股东一方提供一套可直接落地的维权方案，同时明确法院处理此类案件的现存问题与解决思路，兼具合法性、实操性与参考性。
考虑到目前国内实践中掌握公司主要经营权的股东一方往往为男性，且本文选取的5起案例中除案例3外均为妻子维权，为增进行文的流畅和可读性，本文在说理部分将以丈夫注销清算公司资产，妻子维权的视角展开。本篇主要介绍清算资产查询全流程和离婚诉讼中分割清算资产的主张路径。