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O ESTATUTO JURÍDICO DO LIQUIDANTE DE ACORDO COM A LEI DE FALÊNCIAS E PRÁTICAS DE EXECUÇÃO
Abstract
Objective: the aim of this study was to the legal status of the liquidator according to bankruptcy law and enforcement practice.
Methods: This is descriptive research in which the researchers have examined documents related to the subject and have used bibliographic sources.
Results: the results show that the liquidator is essentially an intermediary institution, a person who has no rights and interests related to the bankruptcy procedures of
enterprises and cooperatives before being appointed to participate in that procedure. This institution has an independent legal status, is recognized by the subjects, and carries out bankruptcy procedures for businesses and cooperatives on behalf of the subjects. In particular, the main tasks are management and liquidation of bankrupt assets and debt liquidation for creditors. The basis for the liquidator to perform his or her duties is the provisions of the law, so the recognition by bankruptcy law of the legal status of the liquidator plays a core role in establishing the position, and the role of this institution in bankruptcy proceedings. However, until now, after being established by law, the legal status of the liquidator is still incomplete.
Conclusion: according to result we said that to clarify theoretical issues about the legal status of liquidators under bankruptcy law; and the legal status of the liquidator according to bankruptcy law and implementation practices; from there, we propose to improve the law and improve the legal status of liquidators according to current Vietnam’s bankruptcy law.
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DOI: http://dx.doi.org/10.26668/revistajur.2316-753X.v3i80.6936
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