Zgodnie z ustawą prawo restrukturyzacyjne naczelnym celem postępowania jest uniknięcie upadłości. W czasie trwania postępowania restrukturyzacyjnego dłużnik wraz z organem pozasądowym dokonują szeregu czynności zmierzających do poprawy sytuacji ekonomicznej przedsiębiorstwa dłużnika, aby mogło ono dalej funkcjonować w obrocie gospodarczym. Wyróżniamy następujące rodzaje postępowań restrukturyzacyjnych: Postępowanie układowe oraz przyspieszone postępowanie układowe zostają otwarte na postanowienie Sądu. Sąd wydając postanowienie o otwarciu postępowania restrukturyzacyjnego wyznacza również osobę Nadzorcy Sądowego. Kim jest Nadzorca Sądowy? Zgodnie z art. 23 Prawa Restrukturyzacyjnego postępowanie restrukturyzacyjne prowadzi się z udziałem nadzorcy, który może być nadzorcą układu lub nadzorcą sądowym albo zarządcy.. Nadzorca sądowy jest więc jednym z organów pozasądowych w postępowaniu restrukturyzacyjnego, który – jak sama nazwa wskazuje – sprawuje nadzór nad właściwym przebiegiem postępowania. Poza nadzorem nad postępowaniem nadzorca sądowy posiada też szereg uprawnień oraz obowiązków, które zostały zawarte w ustawie Prawo Restrukturyzacyjne. Przede wszystkim w wyżej wskazanych postępowaniach prawo do zarządzania przedsiębiorstwem zostaje ograniczone do […] (...)
Beniamin Franklin w liście do Jean-Baptiste Leroy’a z 1789 napisał słynne zdanie „Na tym świecie pewne są tylko śmierć i podatki”, które do dziś nie traci na aktualności, a nieuchronność podatków staje się bolączką wielu osób. Z danych resortu finansów wynika, że zaległości podatkowe Polaków w 2023r. przekroczyły 115 mld zł, z czego aż 81 % stanowią zaległości z tytułu podatku od towarów i usług VAT, zatem dotyczą w największym udziale przedsiębiorców. W niniejszym artykule przybliżamy najważniejsze kwestie dotyczące tego zagadnienia, w tym przede wszystkim odpowiadamy na pytanie czym jest zobowiązanie, a czym zaległość podatkowa, jak można je sprawdzić i jak można sobie z nim poradzić. Ad.1 Co to jest zobowiązanie podatkowe? Zadłużenie wobec Urzędu Skarbowego to sytuacja, w której podatnik ma niezapłacone zobowiązania podatkowe wobec administracji skarbowej. Ordynacja podatkowa definiuje zobowiązanie podatkowe jako wynikające z obowiązku podatkowego zobowiązanie podatnika do zapłacenia podatku na rzecz szeroko rozumianego państwa w wysokości, […] (...)
Proceedings for the modification of an arrangement The topic, related to the long-term projection of restructuring plans, has received a lot of interest from our clients. It is worth emphasising that the arrangement projected in restructuring proceedings is not the final structure - it opens the way for entrepreneurs to make further modifications when financial conditions change. Our observations show that not all entrepreneurs who are in the process of implementing an arrangement are fully aware of this solution and the benefits it can bring.An approved arrangement is not a 'closed' process that must end with the implementation of a negative scenario in case of financial difficulties. An entrepreneur who notices that his or her income has dropped significantly during the execution of the arrangement has the right to request a modification of the arrangement. We have posted all the articles on the topic of modification of the arrangement in a dedicated space, and we invite you to take a look at them. Arrangement modification proceedings part 1 The opening of restructuring proceedings is the first step on the road to regaining liquidity and avoiding bankruptcy, and the adoption of the arrangement and its final approval is the moment when the Entrepreneur [...] (...)
A look from a creditor's perspective We would like to present to you the next part of our considerations concerning a change to an arrangement, this time addressing the creditors, who are the most important participants of the proceedings, as the fate of a change to an arrangement, and often also the debtor's further existence, rests in their hands. Statistically, most proceedings for a change to the arrangement are initiated as a result of a reduction of income from the debtor's enterprise, in order to obtain the creditors' approval for such a modification of the payment method that will ensure its further enforceability and at the same time be acceptable to the creditors. In the course of the proceedings for modification of the arrangement, the previously approved arrangement continues to be valid and should, in principle, be implemented by the debtor. The phrase 'in principle' appears not by accident, because while there are no provisions that explicitly allow the debtor to withhold repayment of the arrangement instalments, in practice this happens very often and means for the creditors a reduction or at least a temporary suspension of repayment at least during the period of the proceedings. It is necessary to begin by explaining the consequences of a delay in [...] (...)
ZUS debt - what to do If you have a ZUS debt, it is important to take prompt action to pay it off. Remember that ZUS does not have to go to court for a payment order or judgment in order to enforce the contributions owed. If an entrepreneur does not pay contributions on time, pays only part of the obligation or does not do it at all, ZUS will first send a reminder. If, after a reminder, the payment is still not received, ZUS may immediately proceed with enforcement. This enforcement may be conducted almost immediately, as ZUS has the right to issue a title on its own, based on which it will seize bank accounts, remuneration and, in the worst cases, even cars or real estate. What to do in such a situation? I. Disbursement of ZUS contributions in instalments How can ZUS contributions be disbursed in instalments? Your first step should be to contact ZUS to find out exactly how much you owe. You can do this by: [...] (...)
Have you had a bailiff knock on your door and try to sell your assets? Or perhaps you are being harassed by debt collection companies? It can happen that such companies contact you out of the blue and you do not know what to do. It may happen that you forget about your debt and your creditors do not remind you, but instead go straight to court or debt collection. Here is how to effectively check your debt and what to do to avoid such unpleasant surprises. CONTENTS: Where do the debts you don't know about come from? Anyone can find themselves in a situation where they are unaware of their debts. These debts can arise for a variety of reasons - from old fines to unpaid subscriptions to financial fraud. This is why it is a good idea to check your debt status regularly. So that you can react quickly and protect yourself from an unexpected reaction from your creditors. How do you check if you have debts? As we mentioned above, it is worth checking your debts regularly to avoid problems [...] (...)
The best testimony to the quality of our services are the real stories of the people who have experienced them. Each of our clients is a separate story of challenges that have been overcome, goals that have been achieved and dreams that have become reality. We want you to be able to get to know these stories, because they best demonstrate the value we place on working with you. In a dedicated space we will include case studies, a variety of stories - from small companies to large enterprises, from individual clients to complex team projects. Each story is unique, but they have one thing in common: the success achieved through our services. (...)
This article continues the thread of misinformation in consumer insolvency proceedings and the effects this can have. Most acts contain a catalogue of entities to which the provisions contained therein may be applied. The Insolvency Law is no exception to this, as it contains provisions that regulate the scope of entities entitled to use the bankruptcy procedure. The basic division of the bankruptcy institution includes bankruptcy proceedings conducted with respect to entrepreneurs and bankruptcy proceedings conducted with respect to natural persons not conducting business activity. By their very nature, these two types of proceedings are conducted in a different manner and the prerequisites to be fulfilled in order to benefit from these procedures are also different. An important difference consists, inter alia, in the necessity to have assets to cover the costs of the insolvency proceedings and partial satisfaction of creditors, in the case of proceedings conducted against business entities. In contrast, in the case of consumer proceedings, this prerequisite does not exist at all, hence such proceedings may be conducted even if the debtor does not have any assets. It is [...] (...)
Participation in insolvency or restructuring proceedings requires commitment, knowing one's obligations and the tools available to fulfil them. One of the basic principles of law states "ignorantia iuris nocet" which means "ignorance of the law harms". Therefore, with this article, we continue our series in which we will gradually introduce our readers to who is who in restructuring and bankruptcy proceedings. Bankruptcy Trustee Can bankruptcy proceedings be conducted without a Trustee? Both insolvency proceedings - bankruptcy - and the person of the Receiver are shrouded in disrepute. They are often demonised and associated with finality. But are they really? Is it possible to conduct insolvency proceedings without a Receiver? Who is a Receiver? In the simplest terms, a receiver is an organ of insolvency proceedings. The receiver is appointed by the Court in the bankruptcy order. Therefore, his function is exercised from the date of the declaration of bankruptcy until the completion of the bankruptcy proceedings. In the case of entrepreneurial bankruptcy, the court may, prior to the appointment of the receiver, appoint an interim court supervisor who will later assume the function of receiver. Who may [...] (...)
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