El tratamiento del crédito público en el beneficio de exoneración del pasivo insatisfechoComentario de la sentencia del Tribunal Supremo [1ª] de 22 de julio de 2019

  1. Jorge Moya
Zeitschrift:
Anuario de derecho concursal

ISSN: 1698-997X

Datum der Publikation: 2020

Nummer: 49

Seiten: 285-304

Art: Artikel

Andere Publikationen in: Anuario de derecho concursal

Zusammenfassung

This paper analyses, among other aspects, the recent Spanish case law related to the treatment of public credit in the discharge proceedingns regulated at the Insolvency Act. In this regard, the paper focuses on whether the public credit should be included in the payment plan approved by the judge of the insolvency proceedings. On the other hand, the paper also aims to analyse if the public credit can be exempted when it is considered ordinary or subordinate.