Supreme Court allows debt restructuring to include asset transfer gains under specific VJL conditions.
Sintesi Legislator
Generato dall'IAThe Supreme Court ruled that gains from asset transfers must be included in debt restructuring proceedings if specific statutory conditions are met. The applicant argued for inclusion based on the nature of the transfer, while the opposing party contended otherwise. The court decided in favor of inclusion because the transaction fell squarely within the scope of the relevant section of the Debt Restructuring Act.
Regesto Legislator
Generato dall'IAVJL 3 § 1 mom 3 kohta; Gains from asset transfers are subject to debt restructuring proceedings when the transfer constitutes a disposal of assets intended to satisfy creditors under the specific statutory criteria.
Parole chiave
Generato dall'IADisposizioni normative citate
Generato dall'IAGiurisprudenza citata
Generato dall'IADecisioni correlate
Generato dall'IATesto completo
Kysymys omaisuuden luovutusvoittoon perustuvan veron kuulumisesta velkajärjestelyn piiriin.
Ks. KKO:1997:206
VJL 3 § 1 mom 3 kohta