Insolvency in the European Union: The Relevance of the Balance Sheet

被引：0
|
作者：
Pessoa, Diogo [1 ,2 ]
机构：
[1] Univ Catolica Portuguesa, Lisbon, Portugal
[2] Catolica Res Ctr Future Law, Lisbon, Portugal
来源：
EUROPEAN COMPANY LAW | 2025年 / 22卷 / 01期
关键词：
Insolvency; Over-indebtedness; Balance sheet; Duty to file for insolvency;
D O I：
暂无
中图分类号：
D9 [法律]; DF [法律];
学科分类号：
0301 ;
摘要：
In this article, we analyse the current status of the harmonization process within the EU on insolvency matters. Afterwards, we focus on the European Legal Capital system and the framework of the serious loss of subscribed capital. Finally, we claim that the EU should have a common definition of insolvency that includes balance sheet insolvency, further exploring the reasons for and the consequences of such proposal.
引用
收藏
页码：7 / 15
页数：9
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