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Statens rätt i konkurs: Lika rätt för borgenärerna?
Örebro University, School of Law, Psychology and Social Work.
2011 (Swedish)Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
Abstract [en]

This essay is questioning if the state as an unsecured creditor in a bankruptcy proceeding, according to the principle of equal treatment, has the same rights as the other unsecured creditors. The principle of equal treatment means that creditors with unsecured claims are supposed to have mutually equal rights to dividends in a bankruptcy. In the Swedish bankruptcy law from 1987 there are recycling rules which means that some legal actions taken by the bankrupt debtor before the bankruptcy can be recycled to the bankruptcy estate. These rules do not apply on taxes. This essay analyzes whether the state should have this advantage or not. Another issue that’s discussed in this essay is whether or not the opinion of the Court of Appeal that a right of recourse on a claim for a paid Governmental wage guarantee exists before a bankruptcy should be established by the Supreme Court. This essay also analyzes if the rule which statutes that a company representative can become personally liable for the company tax debts should be abolished or not, since this rule means that the taxes on a larger scale than other claims are paid before the bankruptcy.

Place, publisher, year, edition, pages
2011.
Keyword [en]
The principle of equal treatment, Bankruptcy, Governmental wage guarantee, Recycling rules, Company representatives, Taxes.
Keyword [sv]
Likabehandlingsprincipen, konkurs, lönegaranti, regressfordran, personligt ansvar, företrädaransvar, återvinningsförbud, staten, skatt, kvittning, återvinning
National Category
Law
Identifiers
URN: urn:nbn:se:oru:diva-21060ISRN: ORU-JPS/RÄT-AY-2012/0030--SEOAI: oai:DiVA.org:oru-21060DiVA: diva2:478872
Subject / course
Rättsvetenskap (juristprogrammet)
Uppsok
Social and Behavioural Science, Law
Available from: 2012-02-17 Created: 2012-01-13 Last updated: 2012-02-17Bibliographically approved

Open Access in DiVA

Statens rätt i konkurs(637 kB)671 downloads
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File name FULLTEXT01.pdfFile size 637 kBChecksum SHA-512
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Type fulltextMimetype application/pdf

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CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf