The reparative principles of compulsory taxation in restructuring plans and free competition

• Autor: Sanjuán y Muñoz, Enrique
• Formato: artículo
• Fecha de Publicación: 2024
• Institución: Pontificia Universidad Católica del Perú
• Repositorio: Revistas - Pontificia Universidad Católica del Perú
• Lenguaje: español
• OAI Identifier: oai:revistaspuc:article/29962
• Enlace del recurso: http://revistas.pucp.edu.pe/index.php/derechoysociedad/article/view/29962
• Nivel de acceso: acceso abierto
• Materia: Planes de Reestructuración; Competencia; Reglas; Principios; Viabilidad; Prioridad absoluta; Prioridad relativa; Anticompetitiva; Control judicial; Homologación; Autorización judicial; Restructuring plans; Competition; Rules; Principles; Absolute priority; Relative priority; Antitrust; Judicial control; Homologation; Judicial authorization

This paper analyzes the rules and principles applicable to restructuring plans from the double perspective of the plans that are imposed through the CCCD (Cross-Class Crawn-Down) rule and those that can be considered consensual insofar as they do not involve an interclass affectation within such plans. It also analyzes the possibility of establishing a system that allows a control of these rules either ex officio or at the request of a party and the effectiveness that can be achieved with one, the other or mixed systems. A defective control or lack of control of these could affect, in the analyzed area, free competition and therefore unduly favor some over others, both in a situation of business crisis and restructuring as well as those that are not in such a situation.