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The tax control (2011) in bankruptcy proceedings

Resolution of February 2, 2011, the Directorate General of Tax Administration Agency, which approves the General Guidelines General Tax Control Plan 2011, TSPM, published in the BOE February 7, includes among its objectives e l referred to the bankruptcy proceedings.

The increase in the number of bankruptcy proceedings, said the TSPM, promote specific actions required in order to prevent fraud actions seeking to take advantage of the protection afforded by bankruptcy law to avoid payment of tax debts or avoid incurring liability cases provided for by the tax legislation.

Thus, the following actions will intensify control in bankruptcy:

Opposition to the approval of accounts in contests in which abnormalities are detected in the order of payment of claims and, where there are claims against the mass of unpaid tax nature.

Impulse control responsibilities of the receivers.

Enhancing participation more active in the qualification phase in order to obtain and provide evidence that allow those qualifying competition when deemed guilty presenting the cases referred to in Article 164 (contest guilty) of the Insolvency Act.

worth recalling in this regard that:

• The contest will qualify as guilty as the creation or aggravation of insolvent if there was malice or gross negligence of the debtor or, if existing , their legal representatives and, if legal person, its directors or liquidators of law or fact.
• Around case, the competition will qualify as guilty when any of the following cases:

1. When the debtor legally bound to the keeping of accounting materially breach this obligation, it would take double counting or relevant to wrongdoing understanding of its financial position or financial in to lead.
2. If the debtor has committed a serious inaccuracy in any of the documents attached to the application for declaration of bankruptcy or filed during the pendency of the proceedings, or was accompanied by or submitted false documents.
3. When the opening of liquidation has been agreed officially by breach of the agreement due to causes attributable to the bankrupt.
4. If the debtor had been raised with all or part of its assets to the detriment of its creditors or has taken any action to delay, obstruct or impede the effectiveness of an embargo on any kind of predictable execution initiated or initiation.
5. When, during the two years preceding the date of the bankruptcy declaration would come fraudulently the debtor's assets or property rights.
6. Where before the date of the declaration of bankruptcy the debtor has made any legal act aimed to simulate a fictitious assets.

The content
• Case qualifying contest will be guilty knowledge of the public record referred to in Article 198 of the Insolvency Act.