Harmonisation of insolvency law at EU level

El Parlamento Europeo ha publicado un estudio ("Nota"), titulado "Harmonisation of insolvency law at EU level" [texto en inglés], centrado en la armonización de los procedimientos de insolvencia y de liquidación, en el sentido del art. 2, letras a) y c), del Reglamento (CE) nº 1346/2000 del Consejo, de 29 de mayo de 2000, sobre procedimientos de insolvencia, excluida la insolvencia de consumidores.

El estudio, realizado a petición de la Comisión de Asuntos Jurídicos del Parlamento ropeo, ha sido elaborado por un grupo de especialistas de diferentes Estados miembros (Giorgio Cherubini, Neil Cooper , Daniel Fritz, Emmanuelle Inacio, Katarzyna Ingielewicz, Guy Lofalk, Miriam Mailly, David Marks Q.C., Anna Maria Pukszto, Barbara F.H. Rumora Scheltema, Robert Van Galen, Miguel Virgós, Bob Wessels, Nora Wouters), miembros de INSOL EUROPE, asociación profesional de ámbito europeo que agrupa a especialistas en reestructuraciones e insolvencias. El análisis se basa en los informes nacionales de Polonia, Francia, Reino Unido, Alemania, España, Italia y Suecia, así como en las aportaciones realizadas por Holanda y Bélgica.

En el resumen del estudio se afirma:

"This note identifies and outlines disparities between national insolvency laws, which can create obstacles, competitive advantages and/or disadvantages and difficulties for companies having cross-border activities or ownership within the EU. In particular, it provides a list of problems which might occur in the absence of common rules on insolvency, such as problems related to insolvency of corporate groups, liability of shareholders being nationals of different Member States, reference to national laws for the insolvency of 'Community' companies and strategic cross-border movements for insolvency purposes. In addition, the note identifies a number of areas of insolvency law where harmonisation at EU level is worthwhile and achievable. Lastly, it evaluates to what extent harmonisation of insolvency law could facilitate further harmonisation of company law in the EU."

El trabajo llega a las siguientes conclusiones:

"EC Regulation No 1346/2000 constitutes an important step forward on the path of achieving the proper recognition and coordination of insolvency proceedings. However, the increased mobility of companies and the interdependency of main and secondary proceedings under EC Regulation No 1346/2000 create a need for at least partial harmonisation of the insolvency laws of the Member States.

Topics that are apt for such harmonisation and for which harmonisation is also important are the following:

• the rules on the of opening of insolvency proceedings including the eligibility of the debtor;
• the rules on the filing and verification of claims;
• the rules on the responsibility for the proposal, verification, adoption, modification and contents of reorganization plans;
• the rules on the voidness, voidability and unenforceability of detrimental acts;
• the rules on the termination of contracts and rules on the mandatory performance under contracts; and
• the rules on the liabilities of directors, shadow directors, shareholders, lenders and other parties involved with the debtor.

Furthermore, rules on the insolvency of groups of companies should be developed. Finally, it is desirable that a central database containing relevant court orders and judgements is made available."

Sobre el tema véase el blog de Marina Castellaneta.