Insolvency in the European Union: The Relevance of the Balance Sheet

被引：0

作者：

Pessoa, Diogo ^{[1
,2
]}

机构：

[1] Univ Catolica Portuguesa, Lisbon, Portugal

[2] Catolica Res Ctr Future Law, Lisbon, Portugal

来源：

EUROPEAN COMPANY LAW | 2025年 / 22卷 / 01期

关键词：

Insolvency; Over-indebtedness; Balance sheet; Duty to file for insolvency;

D O I：

暂无

中图分类号：

D9 [法律]; DF [法律];

学科分类号：

0301 ;

摘要：

In this article, we analyse the current status of the harmonization process within the EU on insolvency matters. Afterwards, we focus on the European Legal Capital system and the framework of the serious loss of subscribed capital. Finally, we claim that the EU should have a common definition of insolvency that includes balance sheet insolvency, further exploring the reasons for and the consequences of such proposal.

引用

页码：7 / 15

页数：9

共 50 条

[1] INSOLVENCY EVOLUTION IN THE EUROPEAN UNION
Georgescu, Iuliana Eugenia
Baciu, Elena Cristina
Chiriac, Irina
PROCEEDINGS OF THE 7TH INTERNATIONAL CONFERENCE ACCOUNTING AND MANAGEMENT INFORMATION SYSTEMS (AMIS 2012), 2012, : 310 - 328
[2] ARCHAIC CONCEPT OF BALANCE SHEET INSOLVENCY
LEVIT, LW
AMERICAN BANKRUPTCY LAW JOURNAL, 1973, 47 (03): : 215 - 228
[3] Spain in the European Union. Balance Sheet and perspectives
Alonso Hierro, Juan
REVISTA DE ESTUDIOS POLITICOS, 2017, (176): : 390 - 393
[4] The European Union convention on insolvency proceedings
Balz, M
AMERICAN BANKRUPTCY LAW JOURNAL, 1996, 70 (04): : 485 - 531
[5] European Union - Justice and home affairs: A balance sheet and an agenda for reform
Monar, J
POLITICS OF EUROPEAN TREATY REFORM: 1996 INTERGOVERNMENTAL CONFERENCE AND BEYOND, 1997, : 326 - 339
[6] Balance sheet insolvency and contribution revenue in public charities
Homonoff, Tatiana
Spreen, Thomas Luke
St Clair, Travis
JOURNAL OF PUBLIC ECONOMICS, 2020, 186
[7] The Convergence of Company and Insolvency Initiatives within the European Union
Omar, Paul J.
EUROPEAN COMPANY LAW, 2005, 2 (02): : 59 - 65
[8] Pre-insolvency frameworks: Developments in the European Union
Bork, Reinhard
INTERNATIONAL INSOLVENCY REVIEW, 2024, 33 (01) : 6 - 22
[9] TAKING BALANCE-SHEET INSOLVENCY BEYOND THE POINT OF NO RETURN
Day, William
CAMBRIDGE LAW JOURNAL, 2013, 72 (03): : 515 - 518
[10] The European Union Regulation on Insolvency Proceedings (Recast): The First Commentaries
Wessels, Bob
EUROPEAN COMPANY LAW, 2016, 13 (04): : 129 - 135

← 1 2 3 4 5 →