Spoločnosť v kríze v súlade s ustanoveniami právnej úpravy

Abstract

The introduction of the institute of the company in crisis was due to the provision of business activity at the expense of creditors within the framework of bankruptcy and restructuring proceedings. The intention of the changes in the legislation was to prevent damage to the creditors of commercial companies through legislative changes. However, the provisions for the protection of creditors were already enshrined in the Law on Bankruptcy and Restructuring, which established that in the event of a threat of bankruptcy, the obligations towards partners must not be satisfied before the obligations of other creditors. At the same time, the rules for determining the crisis in commercial companies are based on information from the accounting of commercial companies, where equity and liabilities are important items. When it comes to liabilities, it should be borne in mind that they also include liabilities to partners, which in the event of a company crisis are understood as payments replacing the company's own resources. From the above, the controversy arises as to whether the introduction of the institution of the company in crisis in the form established by law was necessary in connection with the protection of creditors as well as the conditions for detecting the crisis in commercial companies.