Publications

Contents:

I. New legislation

• 1. Instruction 3/2014, of November 19, 2014, of the Head of the Collection Department of the State Tax Agency, on the signing of special agreements with taxpayers subject to an insolvency order

II. Selected court cases and significant transactions

• 1. Court approval of refinancing agreements

III. Group of cases: enforcement in insolvency proceedings

• 1. Judgments rendered by the Jurisdictional Disputes Tribunal dated December 9, 2014 and by Chamber One of the Supreme Court dated December 12, 2014
• 2. Decision dated December 5, 2014 rendered by Madrid Provincial Appellate Court
• 3. Decision dated January 14, 2015 rendered by Lugo Provincial Appellate Court
• 4. Decision of the Directorate-General of Registers and the Notarial Profession dated October 24, 2014

IV. Insolvency round-up

• 1. Objections to the approval of an advance proposal for an arrangement: judgment dated December 17, 2014 rendered by Barcelona Provincial Appellate Court
• 2. Ancillary proceeding for the clawback of mortgages taken out for the benefit of financial institutions: judgment dated December 18, 2014 rendered by Madrid Commercial
• Court No. 2
• 3. Prohibition on “cash sweeps” and netting in relation to bank accounts held by an insolvent company: decision dated November 18, 2014 rendered by Madrid Commercial Court No. 2
• 4. Enforcement action against the debtor’s assets after the insolvency proceeding was concluded owing to there being insufficient assets available to creditors: judgment dated November 26, 2014 rendered by Alicante Commercial Court No. 1
• 5. Fortuitous insolvency: judgment dated November 4, 2014 rendered by Murcia Commercial Court No. 2

V. Newsflash

• 1. Ongoing insolvency reforms
• 2. Insolvency proceeding affecting motorway concession-holders
• 3. Drop in the number of insolvency proceedings

VI. Garrigues files

• 1. Articles
• 2. Garrigues Blog