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Keywords:
Definition of assets, insolvency of debtor and declaration of bankruptcy proceedings, revocation actions.Abstract
This article explores the definition of assets, understood as the goods and rights of the debtor payable to the creditors. Whenever the debtor’s insolvency period and the declaration of bankruptcy proceedings do not coincide, the debtor being able during this time period to favour certain creditors over others. The new regulations replace the former retroactive system with specific reintegration actions in order to rescind the detrimental acts as regards the assets.
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