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Restructured Tax Liabilities and Public Aid Under Arrangement Procedure

Summary/Abstract: The article concerns the problem of state aid, which occurs in bankruptcy proceedings open to an arrangement according to the Bankruptcy and Reorganization Law as well as the Restructuring Law in the case of restructuring of tax liabilities. This issue has extraordinary importance from the point of view of practice, mainly due to the fact that in most cases the arrangement procedure involves creditors who may have the status of Mandated Body. Therefore, the court and participants in the proceedings face the challenge of the compatibility assessment of state aid granted to Community law and, consequently, before the establishment of the arrangement procedure with the law.

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