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    La «ausencia de entendimiento entre los socios» puede constituir un motivo económico válido en las operaciones de reestructuración empresarial
    2016-05-26

    El Tribunal Supremo acepta que la ausencia de entendimiento entre los socios pueda considerarse un motivo económico válido en las operaciones de reestructuración empresarial cuando aquéllos puedan probar que sus discrepancias en cuanto a la organización empresarial condicionan la viabilidad de la empresa.

    Filed under:
    Spain, Insolvency & Restructuring, Litigation, Tax, Gomez-Acebo & Pombo Abogados
    Authors:
    Pilar Álvarez Barbeito
    Location:
    Spain
    Firm:
    Gomez-Acebo & Pombo Abogados
    El papel neutral de la fiscalidad en las operaciones de reestructuración empresarial
    2016-05-27

    La Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades (“LIS”), aplicable a los periodos impositivos iniciados a partir del 1 de enero del 2015 introdujo importantes novedades en relación con el régimen especial de neutralidad fiscal aplicable a las operaciones de reestructuración (“Régimen Especial”).

    Entre otras, el Régimen Especial ha quedado configurado como el régimen aplicable por defecto a estas operaciones, no siendo necesario optar por su aplicación (sin perjuicio de la obligación de comunicar la realización de la operación a la Administración Tributaria).

    Filed under:
    Spain, Insolvency & Restructuring, Tax, White Collar Crime, Gomez-Acebo & Pombo Abogados
    Authors:
    Mariana Díaz-Moro Paraja , Celia Rompinelli Hernández
    Location:
    Spain
    Firm:
    Gomez-Acebo & Pombo Abogados
    Mecanismo de Segunda Oportunidad y Estatuto de la Administración Concursal
    2016-02-05

    La Ley 25/2015, de 28 de julio, de mecanismo de segunda oportunidad, reducción de la carga financiera y otras medidas de orden social, ratifica y convalida el contenido del Real Decreto Ley 1/2015, de 27 de febrero, modificando, entre otras, la Ley Concursal (“LC”).

    Filed under:
    Spain, Insolvency & Restructuring, GMQ Abogados
    Location:
    Spain
    Firm:
    GMQ Abogados
    Pledges of Future Receivables in Insolvency
    2016-02-05

    The 5th Final Provision of Law 40/2015, of 1 October, on the Regulation of the Public Sector (Ley 40/2015, de 1 de octubre, de Régimen Jurídico del Sector Público –“LRJSP”), published in the Official State Gazette on 2 October 2015, amends several precepts of the Insolvency Law (“LC”), including Article 90.1.6 LC. Specifically, the following text has been added to this precept:

    Filed under:
    Spain, Insolvency & Restructuring, GMQ Abogados, Accounts receivable
    Location:
    Spain
    Firm:
    GMQ Abogados
    Barcelona Provincial Court (Division 15) ruling of October 7, 2015, No. 233/2015: non-subordination of a credit from a specially - related person because it is not a loan or similar transaction
    2016-02-09

    A credit institution appealed the ruling that approved the agreement claiming that the creditors meeting had allowed the presence and vote by a city council that, in its opinion, did not have such right because it was the holder of 100% of the share capital of the insolvent party.

    Filed under:
    Spain, Insolvency & Restructuring, Litigation, Cuatrecasas
    Location:
    Spain
    Firm:
    Cuatrecasas
    Ruling of the High Court of Justice (Queen's Bench division), November 30, 2015, Case No. Cl-2015-000 143: the discharge of guarantees in favour of creditors specially related to the insolvent party does not affect the personal guarantees granted by a third party
    2016-02-09

    This ruling resolved an issue originating from a personal and joint and several guarantee granted by two companies to secure the obligations assumed by a Dutch company under a junior financing agreement. In light of the Dutch company's default on one of its payments under that agreement, the creditor companies sued the debtor, and the court issued a resolution ordering the debtor company to pay the amount claimed.

    Filed under:
    Spain, United Kingdom, Insolvency & Restructuring, Litigation, Cuatrecasas, Debtor, High Court of Justice (England & Wales)
    Location:
    Spain, United Kingdom
    Firm:
    Cuatrecasas
    Grupo Empresarial Alco: approval of the early composition agreement
    2016-02-09

    Cuatrecasas, Gonrcalves Pereira has advised GRUPO EMPRESARIAL ALCO on submitting and processing the early composition agreement with the company's creditors, attaining the approval of the competent court within 10 months of the company's declaration of insolvency.

    Filed under:
    Spain, Insolvency & Restructuring, Cuatrecasas
    Location:
    Spain
    Firm:
    Cuatrecasas
    Supreme court ruling of December 21,2015, No. 708/2015: application of the general privilege of article 91.7 of the Insolvency Act (lC) in the event of multiple creditors requesting insolvency
    2016-02-09

    A company's insolvency is requested by three of its creditors whose credits originated from a syndicated financing agreement signed with other credit institutions. The three creditors seeking the insolvency request that they all be recognized a general privilege of 50% of their credits and that the entirety of their respective credits be considered in calculating this general privilege, excluding subordinated credits only.

    Filed under:
    Spain, Insolvency & Restructuring, Litigation, Cuatrecasas
    Location:
    Spain
    Firm:
    Cuatrecasas
    Bilbao Commercial Court No.1 ruling of October 7, 2015, No. 216/2015: decrease of the applicable margin as a result of the approved refinancing agreement does not entail any debt relief that prevents extension to dissenting creditors
    2016-02-09

    This ruling resolves the financial creditors' challenge to the approval of a refinancing agreement extending the deferral stipulated and the modification of the margins added to the Euribor to them. As grounds for their opposition, they claim that the 75% majority of the financial liabilities necessary to extend the reduction of the applicable margin whereby, in their opinion, such reduction entailed debt relief was not present.

    Filed under:
    Spain, Insolvency & Restructuring, Litigation, Cuatrecasas, Refinancing
    Location:
    Spain
    Firm:
    Cuatrecasas
    Madrid Commercial Court No.11 order of October 20, 2015, proceeding No. 760/2015: approved refinancing agreement in substitution of the will of dissenting institutions with respect to the cancellation and establishment of guarantees
    2016-02-09

    First, the court analyses whether the refinancing agreement seeking approval complies with the legal requirements envisaged in Additional Provision 4 LC and confirms this.13

    Filed under:
    Spain, Insolvency & Restructuring, Litigation, Cuatrecasas
    Location:
    Spain
    Firm:
    Cuatrecasas

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