REFLEXIONES SOBRE EL DEBER DE DISOLUCIÓN A LA LUZ DEL REAL DECRETO-LEY 27/2021, DE 23 DE NOVIEMBRE, POR EL QUE SE PRORROGAN DETERMINADAS MEDIDAS ECONÓMICAS PARA APOYAR LA RECUPERACIÓN (BOE DE 24/11/2021)

Enrique Sanjuán Y Muñoz
2021 Zenodo  
The Spanish government has approved a new delay measure for the obligation to file for insolvency and thereby also shifts the liability regime for company directors until the insolvency deadline has elapsed. The aim is to ensure that until the year 2022 a scenario of security is provided both for the recovery of companies and for investment in them. In the meantime, the transposition of the EU Restructuring Directive 2019/1023 is being processed and the necessary measures are being taken in
more » ... rdance with the European Commission's agreement of 18 November 2021. This paper deals with the general context in which one of these measures is integrated and the second section analyses the same, consisting of the exemption of company directors from liability during this period, although under a normal regime they would be obliged to solve the economic problems of losses.
doi:10.5281/zenodo.5726840 fatcat:kys2m2y2njdjlfuz4y3emzitwi