By Wolf-Georg Ringe, Louise Gullifer, Philippe Théry

ISBN-10: 1841139351

ISBN-13: 9781841139357

Fresh case-law and laws in ecu corporation and insolvency legislation have considerably furthered the combination of eu enterprise legislation. particularly, the case-law of the ecu courtroom of Justice and the creation of the ecu Insolvency rules have supplied the stimulus for present reforms in a variety of jurisdictions within the fields of insolvency and monetary legislation. the united kingdom, for example, has followed the company Act in 2002, designed, inter alia, to reinforce firm and to reinforce the UK's method of financial disaster and company rescue. In the same vein, fresh reform in France has modernized French insolvency legislations and has even brought a device just like the profitable English 'company voluntary association' (CVA). This e-book offers a suite of experiences through a few of the prime English and French specialists this day, reading present views of insolvency and fiscal legislations in Europe, either at the nationwide point in addition to at the eu point

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Extra resources for Current issues in european financial and insolvency law

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In Australia, the first steps towards abolishing Crown preference (for direct taxes) were taken in 1981. Priority over other creditors for unremitted tax was abolished in 1993, interestingly at the same time as the introduction of an administration procedure as the primary insolvency vehicle. Claims by employees still have priority over assets subject to a floating charge (Corporations Act 2001, ss 433 and 561), and also, in a receivership, claims under insurance policies and certain auditor’s expenses (s 433).

90 Companies Act 1883 s 4. 91 Preferential Payments in Bankruptcy Act 1888 s 1(1). 92 Ibid s 1(3): ‘Subject to the retention of such sums as may be necessary for the costs of administration or otherwise, the foregoing debts shall be discharged forthwith so far as the . . assets of the company . . ’ 93 Re Marine Mansions Co (1867) LR 4 Eq 601; Re Oriental Hotels Co (1871) LR 12 Eq 126; Regent’s Canal Ironworks Co, Re, ex p Grissell (1875) 3 Ch D 411 (CA); Richards v Overseers of Kidderminster [1896] 2 Ch 212 (Ch); Re Waverley Type Writer [1898] 1 Ch 699 (Ch).

52 Goode, above n 5, 284–5; P Omar, ‘A Delicate Balance of Interests: The Power of Sale and the Duty to Maximise Asset Values (2005) 69 Conveyancer 380, 399–400. 53 Australia: Corporations Act 2001 ss 180–84, 420A; New Zealand Receiverships Act 1993 ss 18 and 19; Canadian Bankruptcy and Insolvency Act s 247. 54 Stevens, above n 38. 55 Re Charnley Davies Ltd (No 2), above n 19. The company can therefore sue the administrator for breach of duty. In relation to an administrator appointed under the 1986 Insolvency Act, no duty of care is owed by the administrator to the unsecured creditors (as opposed to the company itself), Kyrris v Oldham [2004] 1 BCLC 305 (Ch) 331.

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Current issues in european financial and insolvency law by Wolf-Georg Ringe, Louise Gullifer, Philippe Théry


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