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
ISSN: 1698-997X
Year of publication: 2020
Issue: 49
Pages: 285-304
Type: Article
More publications in: Anuario de derecho concursal
Abstract
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.