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    Motivos económicos válidos en escisiones parciales con doble finalidad: reestructuración empresarial y preparación del relevo generacional de la empresa
    2016-11-08

    La Audiencia Nacional, en una interesante sentencia, ha matizado el criterio que desde la Administración ha venido manteniéndose en muchos casos en virtud del cual la presencia de una segunda finalidad en las operaciones de reestructuración empresarial, añadida a la de perseguir una auténtica reorganización de la entidad, conllevaría, partiendo del análisis conjunto de la operación, la exclusión de la posibilidad de aplicar el régimen especial previsto a efectos del impuesto sobre sociedades para las citadas operaciones.

    Filed under:
    Spain, Insolvency & Restructuring, Litigation, Gomez-Acebo & Pombo Abogados
    Authors:
    Pilar Álvarez Barbeito
    Location:
    Spain
    Firm:
    Gomez-Acebo & Pombo Abogados
    Spin-offs and mergers: resilience to clawbacks in the context of insolvency proceedings
    2016-12-09

    Pursuant to article 47(1) of the Commercial Companies (Structural Changes) Act ("LME"), spin-offs (partial divisions) are excluded from pre-insolvency acts of disposal susceptible to clawback (avoidance).

    An insolvency practitioner filed an avoidance claim, pleading, in the main, that the conveyance of certain real property under the partial division of the insolvent company be held unenforceable and, in the alternative, that the division itself be held unenforceable.

    Filed under:
    Spain, Insolvency & Restructuring, Litigation, Gomez-Acebo & Pombo Abogados
    Authors:
    Alberto Díaz Moreno
    Location:
    Spain
    Firm:
    Gomez-Acebo & Pombo Abogados
    La ejecución de garantías reales en la situación de acuerdo homologado incumplido y la regla 11 de la disposición adicional cuarta de la Ley Concursal
    2016-12-14

    Producido el incumplimiento del acuerdo de refinanciación homologado, el juez lo declarará y los acreedores podrán instar la declaración de concurso (si procede) o iniciar ejecuciones singulares. Mas ¿qué créditos —los nuevos o los viejos— se ejecutan? Especialmente problemático es el asunto si se trata de ejecución de garantías reales, porque la norma supone que existe una posibilidad de que éstas sean incluso resueltas.

    La digresión

    Filed under:
    Spain, Insolvency & Restructuring, Gomez-Acebo & Pombo Abogados
    Location:
    Spain
    Firm:
    Gomez-Acebo & Pombo Abogados
    La gestión durante el cumplimiento del convenio y sus efectos sobre la calificación fortuita o culpable del concurso (STS, Sala Primera, de 13 de Abril del 2016)
    2016-05-30

    Análisis GA&P | Mayo 2016 1 N. de la C.: En las citas literales se ha rectificado en lo posible —sin afectar al sentido— la grafía de ciertos elementos (acentos, mayúsculas, símbolos, abreviaturas, cursivas...) para adecuarlos a las normas tipográficas utilizadas en el resto del texto. 1.

    Filed under:
    Spain, Insolvency & Restructuring, Litigation, Gomez-Acebo & Pombo Abogados, Commercial law
    Location:
    Spain
    Firm:
    Gomez-Acebo & Pombo Abogados
    Spain’s Improved Insolvency Regime Gains Momentum
    2016-06-07

    Recent piece-meal amendments to the Spanish Insolvency Act 2003 seem to have cumulated into a restructuring solution that is starting to be considered predictable, quick and fair, especially when compared to the pre-amendment system. With its new restructuring approach, which shares many of the same characteristics as an English Scheme of Arrangement, Spanish companies have finally been given much-needed space and time to develop an appropriate restructuring strategy.

    Filed under:
    Spain, Insolvency & Restructuring, Latham & Watkins LLP, Debtor
    Authors:
    Ignacio Pallarés
    Location:
    Spain
    Firm:
    Latham & Watkins LLP
    Spanish banks must refund homebuyers’ deposits on unfinished developments
    2016-06-29

    A ruling by the Supreme Court in Spain says Spanish banks that held deposits for property that was never built are to be held to account. Around 100,000 people in the UK are thought to have paid big sums towards such properties in Spain but these were lost when several developers went bust in the wake of 2008’s financial crisis. Estimates for how much British buyers could claim are around £4bn.

    Filed under:
    Spain, United Kingdom, Banking, Insolvency & Restructuring, Real Estate, Squire Patton Boggs, Joint and several liability, Supreme Court of the United States
    Authors:
    Cristina Fernandez , Ramón Castilla
    Location:
    Spain, United Kingdom
    Firm:
    Squire Patton Boggs
    Spanish Corporate-Real Estate Legal Update nº 31. July 2016: The Supreme Court Rates a Credit as Subordinated Because the Creditor Is a Company Belonging to the Insolvent Company’s Group
    2016-07-06

    Judgment of the Supreme Court, Chamber One, Number 134/2016, 04 March

    Filed under:
    Spain, Insolvency & Restructuring, Litigation, Real Estate, Squire Patton Boggs, Legal personality, Shareholder, Credit (finance), Debtor, Consideration, Debt, Mortgage-backed security, Supreme Court of the United States, Court of Cassation (France)
    Authors:
    Ramón Castilla
    Location:
    Spain
    Firm:
    Squire Patton Boggs
    Spanish Corporate-Real Estate Legal Update nº 31. July 2016: Determination of the Moment at Which Director Liability Arises for Corporate Debts in the Event of Company Insolvency
    2016-07-06

    Supreme Court Judgment dated 10 March 2016 (STS 151/2016)

    The judgment of the Supreme Court analyses the objective scope of extension of the liability for obligations and debts for which, as appropriate, the director of a company should be liable and, more specifically, the scope of "the corporate obligations subsequent to the occurrence of the legal ground for dissolution".

    Filed under:
    Spain, Company & Commercial, Insolvency & Restructuring, Litigation, Squire Patton Boggs, Patent infringement, Interest, Consideration, Debt, Court costs, Joint and several liability, Capital punishment, Dissolution (law), Supreme Court of the United States, Court of Appeal of England & Wales, South Africa Supreme Court of Appeal
    Authors:
    Ramón Castilla
    Location:
    Spain
    Firm:
    Squire Patton Boggs
    Insuficiencia de masa activa y honorarios de la administración concursal
    2016-07-22

    El Tribunal Supremo ha aclarado en una reciente sentencia, de fecha 8 de junio de 2016, el orden de pago que corresponde a los honorarios de la administración concursal cuando la masa activa es insuficiente para el abono de la totalidad de los créditos contra la masa. Se distingue, a tal efecto, entre los que resultan estrictamente necesarios para hacer líquidos los activos del concursado y para gestionar el pago, de los que no tienen tal carácter.

    Filed under:
    Spain, Insolvency & Restructuring, Litigation, CMS Albiñana & Suárez de Lezo
    Authors:
    Juan Ignacio Fernández Aguado
    Location:
    Spain
    Firm:
    CMS Albiñana & Suárez de Lezo
    ¿Cómo sacar el activo de la masa del concurso del arrendatario financiero?
    2016-09-13

    1. Prolegómenos sobre naturaleza del leasing

    Filed under:
    Spain, Banking, Insolvency & Restructuring, Litigation, Real Estate, Gomez-Acebo & Pombo Abogados
    Authors:
    Ángel Carrasco Perera
    Location:
    Spain
    Firm:
    Gomez-Acebo & Pombo Abogados

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