This news article was originally written in Spanish. It has been automatically translated for your convenience. Reasonable efforts have been made to provide an accurate translation, however, no automated translation is perfect nor is it intended to replace a human translator. The original article in Spanish can be viewed at La insolvencia y los concursos de acreedores en las artes gráficas

Aseigraf Explains in a day the appearances to take into account

The insolvency and the contests of creditors in the graphic arts

Editorial Interempresas03/07/2012

3 July 2012

The Business Association of Graphic Industries of Andalucia (Aseigraf) celebrated the past 14 June the day ‘Aim Practical on Insolvency and Contest of Creditors', given by the secretary of Aseigraf and lawyer Carlos Román Salamanca and the mercantile headline Ana Salamanca Suárez. The day is one more than the formative actions that the managerial board of the association has decided to set up as a result of the application of the associated to be to the so much in questions of maximum actuality.

The secretary of Aseigraf and lawyer, Carlos Román, began his intervention explaining to the assistants the section second of the article 2 of the Law, that defines the insolvency like the state that affects to the debtor that can not fulfil regularly with his exigible obligations, and his difference with other figures like the dissolution by reduction of the net heritage to an inferior figure to the half of the social capital and the cessation of activity.

Once cleared this point, Román desgranó for the associated the different planned alternatives in the law against the insolvency, between which finds the possibility to request the preconcurso by which has “a term in which it can not initiate a process concursal without consent and it would be necessary to negotiate with the creditors to arrive to an agreement”. Another of the formulas is the contest of creditors, “that has to formulate necessarily when it has not arrived to an agreement with the creditors”. Finally, it exposed the risk of the necessary contest that, explained, “is the one who urges a third if it gives the situation of insolvency and can be requested by any creditor, even from a euro”.

Of left to right, Ana Salamanca, Carlos Román and Antonio Lappí, during the day.

Necessary contest and voluntary contest

The secretary of the association did special upsetting in the difference between the necessary contest and the voluntary contest and in the terms to present both formulas. “The voluntary contest is the requested by the debtor in front of the situation of insolvency derived of iliquidez of the company. The necessary contest is the one who initiates by application of any one of the creditors when they give the conditions established”. Regarding the terms, for the voluntary contest, “the debtor has to present it inside the two following months to the date in that it had known or had to know his state of insolvency”. Regarding the necessary, “can present it the creditor anytime”, cleared.

“To the hour to hire, have to request mercantile reports and of solvencia, or demand to the company guarantees and guarantees, and even the right of retention of the product until it was entirely credited”

Act to time

“Am adherent to request the contest before the insolvency was irreversible”, manifested Román. A statement to which joined the mercantile headline Ana Salamanca, that accompanied him in the table: “While before we are conscious of the insolvency of our company, will go out more airosos of the process of contest”, aimed.

After the convenient explanation of the manufacturing, formulation and tramitación of the contest, both speakers coincided in the importance to schedule the situation of the contest, “do not have to see it with fear”, said Román, “but like a tool of feasibility”, advised to the assistants be to the so much of the contests of his debtors, “since 95% of the cases finish in settlement by the tardanza of the process”. Another of the suggestions of Román regarding the position in front of the customer that is in contest is that “to the hour to hire, have to request mercantile reports and of solvencia, or demand to the company guarantees and guarantees, and even the right of retention of the product until it was entirely credited”. In this moment, and after the debate between some associated on the possibility to create between all a register of delinquent, took part Antonio Lappí, president of Aseigraf, that pleaded for “the cooperation, solidarity and the respect between all the associated since, at the end, the situation of another associated repercute in all the companies”.

Regarding the position of the creditor in front of the third in contest, from the point of view of Román, is necessary to do him a follow-up to the debtor, even, personándose in the process or demanding against the avalistas. “Nevertheless, if we do not appear like creditor, have a month to communicate it”, affirmed. Besides, arrived to this situation, the lawyer informed to the assistants that “all that that sell him to a company after his statement of contest of creditors has to credit it and, in contrary case, could carry to trial”.

Fiscal and labour appearances

Salamanca explained fiscal and labour appearances of the statement of contest of creditors, like the bill rectificativa for the recovery of the VAT. “If our customer is in contest of creditors, can issue bill rectificativa always inside the term of a month from the publication in the BOE of the statement of the contest. Happened this month loses the right”, explained. “If it is a non-payment, the question to realise is: When it considers incobrable the bill? When it have passed a year from the become, but if the company in the previous exercise invoiceed a lower amount of 6.010.121,04 euros the term of a year turns into six months”.