100322 Constitution d`une filiale Sarl SA a Taiwan

CONSTITUTION D’UNE
FILIALE (Sàrl / SA) À
TAÏWAN R.O.C.
Michael WERNER
Estelle SEILER
Nathan KAISER
Mars 2010
www.eigerlaw.com
Page - 3
2
Table des matières
Introduction
Page 3
A. Enregistrement de la société
Pages 4 à 8
1. Préparation de la constitution
Page 4
2. Enregistrement du nom de la société
Page 5
3. Autorisation d’investissement étranger (FIA) /
Page 6
Virement du capital de départ
4. Enregistrement au Ministère des Affaires Économiques
Page 7
5. Inscription à l’office des impôts
Page 7
6. Informations complémentaires
Pages 7 et 8
B. Permis de travail
Pages 8 et 9
C. Vue d’ensemble des coûts
Pages 9 à 11
1. Capital de départ
Pages 9 et 10
2. Coûts généraux de la constitution
Pages 10 et 11
D. Informations concernant Eiger Law
Page 11
E. Contact
Page 11
Page - 3
8
5
6
7
Literaturverzeichnis
Peters, Stefan, Das neue
Insolvenzgesetz
Volksrepublik
- Rechtsstaat
Made in
Constitution
d’une
filialeder
(Sàrl
/ SA) China
à Taïwan
R.O.C.
Germany?, RIW 2008, Seite 112/zitiert: Peters, Das neue Insolvenzgesetz der
Berube, Cardine; Pu, Patrick, Bankruptcy and Insolvency in the PRC: A Myth?, IPBA Journal
Introduction
Volksrepublik China
3/2009, Seite 22
Piekenbrock, Andreas,
Das neue chinesische
Insolvenzrecht
in rechtsvergleichender
Perspektive,
Actuellement,
quatre structures
juridiques s’offrent
aux entreprises
à Taïwan : la société
en nom
Chua, Eu Jin, Chinas New Bankruptcy Law: A Legislative Innovation, China Law & Practice,
collectif, société en commandite, société à responsabilité limitée (Sàrl) et société anonyme (SA).
in Yuanshi Bu (Hrsg.), Chinesisches Zivil- und Wirtschaftsrecht aus deutscher Sicht,
Généralement,
les entreprises
étrangères
devenirNew
actives
de manière
October
2006, Seite
17/zitiert:désirant
Chua, China's
Bankruptcy
Lawcommerciale à
1.Aufl.
Seite
Piekenbrock,
Das
neue
chinesische
Taïwan optent
pourTübigen
une Sàrl2008,
ou SA.
Les79/zitiert:
clients, selon
leurs plans,
ont
la possibilité
d’établir une
Economist, The, Bankruptcy in China: Silent Busts, ed. October 9, 2008
future société en tant que succursale (branch office) ou filiale (subsidiary). Vu qu’il dépend des
Insolvenzrecht
circonstances
le choix de
structure juridique
analysé
Eiger
Fehl,
Elske, Dasindividuelles,
neue Konkursgesetz
derlaVolksrepublik
China, est
ZInsO
2008,par
Seite
69 Law avec le
Schack,
Internationales
client surHaimo,
demande
de celui-ci. Zivilverfahrensrecht, 4. Aufl., München 2006
Fung, Will, Policy-oriented vs. market-oriented Bankruptcy: A tour on the PRC New Enterprise
Seidl-Hohenveldern, Ignatz, Völkerrechtswidrigkeit der Konfiskation eines Gemäldes aus der
Les documents
pour la constitution
d’être
rédigés Law
en chinois
ou1.
enAufl.
anglais
Bankruptcy
Law, in Bestnécessitent
Practices for
Bankruptcy
in China,
2008, Seite
des Fürsten
von Liechtenstein
als angeblich
'deutsches'
Eigentum,
IPRax
accompagnésSammlung
d’une traduction
chinoise.
Aussi, des traductions
françaises
peuvent
être fournies
219/zitiert: Fung, Policy-oriented vs. market-oriented Bankruptcy
à la demande de clients francophones. Il est toutefois important de noter que les divers termes
1996, Seite 410
juridiques
les organismes
légaux entre
une
une SA, for
par exemple
Fung,
Will;pour
Li, Zhou,
Respondingettoles
thereprésentants
Enterprise Bankruptcy
Law,
in Sàrl
Bestet
Practices
Stucken,
Bernd-Uwe,
Investing(/in
Distressed
AssetsGénéral),
and Debts
in China, insous une forme
entre
un gérant
et un Président
Président
Directeur
se présentent
Bankruptcy Law in China, 1. Aufl. 2008, Seite 137
différente, étant donnée la terminologie anglaise et chinoise. Ainsi, une différenciation
Best Practices for Bankruptcy Law in China, 1. Aufl. 2008,
terminologique
essentielle
lors de traductions
françaises5.uniquement.
Geimer,
Reinholdest
(Hrsg.),
Internationales
Zivilprozessrecht,
Aufl., Köln 2005/zitiert: Geimer,
Seite 39/zitiert: Stucken, Investing in Distressed Assets
Internationales Zivilprozessrecht
Il sera à présent traité des étapes et documents de la constitution d’une filiale (subsidiary) Sàrl et
Uhlenbruck, Wilhelm, Kommentar zur Insolvenzordnung, 12. Aufl., München 2002/zitiert:
SA à Taïwan.
La constitution
d’un bureau de représentation
office), Gottwald,
structure
Gottwald,
Peter
(Hrsg.), Insolvenzrechts-Handbuch,
3. Aufl., (representative
München 2006/zitiert:
préliminaire àUhlenbruck,
la succursale/filiale,
de même que celle d’une succursale (branch office) ne seront
Insolvenzordnung
Insolvenzrechts-Handbuch
pas développées dans cette publication.
Wang, Fuxiang, From a Death to a Rebirth, The Changing Face of Bankruptcy
Guo, Kevin, An Introduction to Bankruptcy in China, in Best Practices for Bankruptcy Law in
Law in China, in Best Practices for Bankruptcy Law in China,
China, 1. Aufl. 2008, Seite 83/zitiert: Guo, Introduction to Bankruptcy in China
1. Aufl. 2008, Seite 59/zitiert: Wang, From a Death to a Rebirth
Hua, Xiaojun, The Evolution of Bankruptcy Law in China, in Best Practices for Bankruptcy Law in
Wimmer, Klaus (Hrsg.), Frankfurter Kommentar zur Insolvenzordnung, 5. Aufl., Köln 2009/zitiert:
China, 1. Aufl. 2008, Seite 7/zitiert: Hua, Evolution of Bankruptcy Law
FK-Bearbeiter, Insolvenzordnung
Zöller, Richard (Begr.), Zivilprozessordnung, 27. Aufl., Köln 2009/zitiert: Zöller-Bearbeiter, ZPO
Page - 4
A. Enregistrement de la société
1. Préparation de la constitution
Les informations et documents à fournir par le client pour la préparation de la constitution et
autres étapes requérant l’apposition de signatures sont entre autres :
Suggestion du nom chinois (caractères traditionnels) de la future société :
Il est recommandé de suggérer plusieurs noms, s’il arrivait que le nom souhaité ait déjà été
attribué à une autre société auparavant. Le nom doit comporter la mention de la structure
juridique de la future société.
Adresse de la future société à Taïwan et lettre de consentement du propriétaire explicitant
l’accord de ce dernier de l’utilisation commerciale des locaux loués.
Preuve de la location des locaux
Noms et adresses des actionnaires (le cas échéant, un seul actionnaire est également
admissible)
Nom chinois pour le gérant ou Président (/ Président Directeur Général) (Managing
Director)
Copie de l’extrait du Registre du Commerce et des Sociétés ("extrait RCS", aussi "extrait Kbis") de(s) actionnaire(s), dans le cas de personnes juridiques
Copie du passeport de(s) actionnaire(s) avec signature apposée, dans le cas de personnes
physiques.
Copie du passeport du gérant ou Président (/ Président Directeur Général)
Grâce à ces documents, les procurations nécessaires à la constitution seront rédigées et
envoyées au client. Aussi, les domaines d’activités et le certificat de constitution de la nouvelle
société seront étudiés individuellement sur demande.
Page - 5
1.1
Légalisation de documents
Certains documents requièrent une légalisation afin d’être considérés valables pour la
constitution. Il s’agit entre autres des procurations et documents tels le consentement à la
constitution de la nouvelle société et la nomination des représentants légaux de la société.
La légalisation s’effectue dans le pays d’origine du siège principal de l’entreprise et se compose
de la manière suivante :
•
Premièrement, les documents doivent être authentifiés par un notaire,
•
Puis certifiés par l’instance à laquelle ce même notaire est enregistré,
•
Et enfin, certifiés par la représentation juridique de Taipei compétente.
Il est important de s’assurer qu’aucun palier ne fasse défaut. C’est pourquoi l’envoi d’une copie
scannée en format PDF ou d’une copie faxée est recommandé avant d’envoyer les documents
par courrier à l’adresse de notre bureau.
1.2
Documents ne nécessitant pas de légalisation
Certains documents, telle la lettre d‘acceptation des représentants légaux de la nouvelle société,
sont à signer par les personnes concernées ; il n’est pas de légalisation requise.
2.
Enregistrement du nom de société
La première étape de la constitution est l’enregistrement du nom de la future société,
principalement effectué au nom du représentant légal : après confirmation du Ministère des
Affaires Économiques, le futur nom chinois de la société est protégé et rendu indisponible aux
tiers pour une durée préalable de six mois. Le prolongement de cette protection est possible.
Page - 6
3.
Autorisation d’investissements étrangers (FIA) / Virement du
capital de départ
Lors de la constitution d’une filiale ou d’une société par un investisseur étranger, une
autorisation d’investissement étranger (Foreign Investment Approval) est premièrement requise.
Une demande est de ce fait envoyée au Département des Investissements du Ministère des
Affaires Économiques (Ministry of Economic Affairs - Investment Commission), afin que le
virement du capital de départ de la société en constitution soit réalisable.
Dans le cas d’une succursale, le virement du capital de départ (Operational capital) est
directement autorisé par le Ministère des Affaires Économiques et en conséquence exempt
d’une procédure FIA particulière.
Après confirmation du Département des Investissements (ou du Ministère des Affaires
Économiques dans le cas d’une succursale), un compte bancaire temporaire doit être créé afin
d’y effectuer le virement.
Le nouveau compte bancaire temporaire est plus précisément un compte bloqué destiné à
recevoir le virement du capital de départ de la nouvelle société : un compte privé déjà
existant ne peut donc être utilisé à cet effet. Le compte bloqué doit être ouvert par le
représentant légal de la nouvelle société : le sceau (chop) de ce dernier ainsi que celui de la
nouvelle société contenant le nom chinois de celle-ci sont nécessaires. Il est également
requis que le représentant légal soit immatriculé à Taïwan.
Lors du virement du capital de départ, le montant du capital de départ nécessite de rester
identique malgré les coûts y survenant. En conséquence, il est important de clarifier à la
banque effectuant le virement que ces coûts sont entièrement pris en charge par le client,
afin que la banque destinataire ne les prélève pas du montant viré.
Page - 7
Il est normalement requis que le versement du capital de départ soit effectué depuis
l’étranger. Un versement effectué depuis Taïwan n’est généralement pas considéré
suffisant pour un investisseur étranger.
Enfin, il est nécessaire que le Ministère des Affaires Économiques confirme le virement.
4. Enregistrement au Ministère des Affaires Économiques
Après l’autorisation d’investissement étranger et le versement du capital de départ, le palier
suivant est de déposer les formulaires de demande, documents signés par le demandeur,
enregistrement du nom de société, confirmation du versement du capital de départ et, selon les
cas, autres documents supplémentaires au Ministère des Affaires Économiques, afin d’y
enregistrer la nouvelle société. Lorsque celle-ci est enregistrée, elle obtient un numéro
d’immatriculation et sera dès cet instant inscrite au Registre du Commerce et des Sociétés de
Taïwan.
Depuis mi-avril 2009, l’enregistrement sur plan local n’est plus nécessaire. La nouvelle société
peut de ce fait commencer l’exercice de ses activités commerciales dès l’enregistrement au
Ministère des Affaires Économiques.
La constitution administrative de la filiale est considérée comme terminée après l’émission des
documents d’enregistrement par le Ministère des Affaires Économiques.
5. Inscription à l’office des impôts
La nouvelle société étant constituée, une des premières étapes est celle de l’inscription à l’office
des impôts.
6. Informations complémentaires
La demande de permis de travail pour des spécialistes étrangers peut s’effectuer aussitôt la
constitution terminée.
Page - 8
De même, les sceaux, documents originaux et carnet de compte plus nécessaires en
conséquence de la terminaison de la constitution sont rendus au client, s’ils se trouvaient
jusqu’alors au cabinet d’avocats.
Le capital de départ est disponible après la terminaison de la constitution également, plus
précisément dès la conversion du compte bloqué en un compte d’entreprise ouvert ou dès le
transfert du capital de départ sur un nouveau compte bancaire d’entreprise. Jusqu’à ce point, il
ne s’agit que d’un compte bancaire temporaire pour la constitution de la société duquel des
prélèvements ne sont possibles.
Afin de vérifier si la nouvelle société est une société véridique ou fictive, le Ministère des
Affaires Économiques effectue, selon les circonstances, des contrôles à l’adresse de l’entreprise.
Ainsi, il est recommandé :
De placer une enseigne de l’entreprise (présentation libre, néanmoins le nom chinois de
l’entreprise doit y figurer)
Qu’un représentant de la société soit atteignable au bureau. En cas d’absence (en raison de
congé par exemple), il est impératif d’assurer l’accessibilité au bureau et qu’une personne
de contact soit joignable.
Que le courrier envoyé par le Ministère à l’adresse de la nouvelle société soit effectivement
reçu.
Suivant les domaines d’activités de la nouvelle société, il se peut que des autorisations/licences
supplémentaires soient requises avant que les autorités taïwanaises permettent le
commencement des activités courantes.
B. Permis de travail
La demande d’un permis de travail pour des employés étrangers peut s’effectuer dès la
terminaison de la constitution. Grâce à son immatriculation, l’existence de la nouvelle société en
tant que personne juridique y est suffisante.
Page - 9
Généralement, les documents requis sont les suivants :
Quatre photos-passeport du futur employé
Photocopie du passeport du futur employé
Photocopie du passeport du propriétaire de la nouvelle société
Photocopie du certificat d’enregistrement de la nouvelle société au Ministère des Affaires Économiques
Selon les cas, photocopies de certificats (école, université, travail, etc.)
Curriculum Vitae avec preuves d’expérience professionnelle
Photocopie du contrat de travail avec la nouvelle société à Taïwan
Liste des employés étrangers de l’employeur avec indications de données personnelles du
futur employé
Demande de permis de travail signée par l’employeur
Si le client souhaite que nous prenions en charge la rédaction du contrat de travail, nous
nécessitons l’autorisation de celui-ci ainsi que l’information quant au montant du salaire
prévu.
Des documents supplémentaires peuvent toutefois allonger cette liste selon les cas. D’autre part,
il est important de noter que certains permis de travail sont à présent octroyés suivant le
montant du capital de départ de la nouvelle société enregistré officiellement.
C. Vue d’ensemble des coûts
1.
Capital de départ
Depuis mai 2009, un montant minimum pour le capital de départ n’est plus requis à Taïwan.
Jusqu’alors, les capitaux de départ devaient surpasser ou équivaloir à TWD 250'000 pour une Sàrl
et à TWD 500'000 pour une SA. Cependant, ceci ne signifie pas une réduction à zéro. Selon les
informations fournies par les autorités taïwanaises, il est de l’appréciation de l’investisseur de
définir le montant du capital de départ. Étant donné la nouveauté de ce changement, une ligne
de repère déterminant quel montant est reconnu suffisant n’a pas encore été fournie.
Page - 10
Ce changement s’applique aux succursales également, qui ne nécessitent plus de se diriger par
rapport à la forme juridique du siège principal.
Cependant, des critères supplémentaires concernant l’octroi de permis de travail sont valables
depuis février 2010, liant le montant du capital de départ enregistré officiellement à l’octroi de
permis de travail de certains employés.
En effet, si la nouvelle société souhaite employer un Directeur Général étranger, un permis de
travail sera uniquement accordé si le capital de départ enregistré officiellement est supérieur ou
égal à TWD 500'000. Dans le cas où la nouvelle société est déjà établie et la décision prise durant
la première année d’activités courantes, le capital enregistré officiellement doit être ajusté à
TWD 5'000'000. Enfin, dès la deuxième année d’activités courantes, il est nécessaire que le
chiffre d’affaires ou le capital de départ enregistré officiellement s’élève à TWD 10'000'000 s’il
est souhaité d’employer des spécialistes étrangers.
2.
Coûts généraux de la constitution
Pour la constitution, nous offrons à nos clients un prix forfaitaire que nous fournissons volontiers
sur demande.
Des services juridiques supplémentaires, tels des questions fiscales, contrats de bail, contrats de
travail, questions concernant la structure juridique optimale, etc., sont facturés séparément et à
l’heure.
Le temps de travail nécessaire respectif dépend des besoins de chaque client. Des coûts externes
pour taxes et services de traduction survenants à Taïwan sont inclus dans nos prix forfaitaires.
Une vue d’ensemble actuelle des offres pour nos services est disponible sur notre site web.
Ce document est un vue d’ensemble préliminaire résumant les documents nécessaires à la
constitution d’une filiale d’une Sàrl ou SA à Taïwan, R.O.C., mise à jour en mars 2010.
Page
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Selected
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insolvency
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B.
Overview:
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2006
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orthe
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isan
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debtor
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with
respect
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its
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secured
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order
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1.
Introduction
86
proceedings
provisions
crisis.
European
"the
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However,
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Insolvency
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59
para
Bankruptcy
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of
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2006
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to
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insolvency
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With
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The
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Details
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113
the
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Law.
partnerships,
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respect
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compared
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Rules
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take
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insolvency
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the
insolvency
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to
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To
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foreign
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seat
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inthe
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23
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22
books;
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oflaw
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athe
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133
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60
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order
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21
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status
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the
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47more
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ain
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German
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328
CCP
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itvis
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Not
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April
25,
1906
-e.g.
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After
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particular
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investors/creditors
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the
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64
Court
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. the
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mentioned,
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decide
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fundamental
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abe
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In
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two
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E.
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have,
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concepts
specific
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insolvency
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Insolvency
Code)
100
1.
years
Broader
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enactment
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-As
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final
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include:
Bankruptcy
Law.
Legal
commentators
have
expressed
the
view
that
the
wording
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such
clause
43
of
and
furthermore
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The
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administrator"
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17
through
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19
opening
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of
Insolvency
the
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•In
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Similarly
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occurred
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insolvency
Article
56
concepts
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(see
2006
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Bankruptcy
Section
94
Law).
of
the
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48such
A
relationship
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b)
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Resulting
Claw-back
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Law
between
has
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China
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for
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German
aChinese
mutual
Germany
upon
insolvency
ordre
recognition
all of
creditors,
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the
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respect
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and
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Article
enforceability,
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the
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conceived
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for
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14
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with
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two
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request
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particular
than
under
Chapter
11.
The
fact
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athe
number
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authors
tend
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new
bankruptcy
characteristics
a indicate
clear
impact
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foreign
law
concepts
.economy
The
scope
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•Bankruptcy
examination
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the
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SOEs,
the
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deciding
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interests
civil
action
of
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creditors.
be
requested
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the
said
People's
Court
that
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handling
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contain
proceedings
Bankruptcy
a
more
(see,
precise
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Law
Sections
set
rank
of
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20,
insolvency
21
senior
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Insolvency
creditors,
which
Code).
see
Article
beprofitable
132
presumed
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extent
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challenge
brought
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In
Insolvency
contrast
Code),
to the
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the
19862006
Bankruptcy
Bankruptcy
Law,
Law
which
restricts
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post-bankruptcy
only
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Whereas
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a
prelaw
81the
57
If,
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question
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trying
can
as
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the
to
supported
whether
case
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state’s
is
here,
adequately
with
judgments,
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the
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Chinese
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approved
on
reality
arguments.
question
insolvency
mutual
of
and
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to
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"normal"
the
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bankruptcy
Furthermore,
rights
of
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mutuality
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People's
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Court
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public
perspectives:
Contact
The
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authorities
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:
by
remote
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Sec.
on
343
the
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Me.
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German
principle
Nathan
case
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Insolvency
hand
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see
the
to
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Articles
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third
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22
hidden
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3,
et
21
seq.
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2006
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it The
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isthe
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of US-American
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Chinese
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businessmen/traders
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trade
enterprises.
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debtor's
conceivable),
see
Article
120
et
seq.
.thatpresence
provisions
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•C. with
scope
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and
relevant
debtors/entities;
influence
62creditors'
of
laws
82
bankruptcy
proceedings".
debtor
has
Bankruptcy
stopped
Law.
payments;
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insolvency
isthis
applied
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the
debtor;
•insolvency
supervising
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debtor's
assets;
The
fact
that
China
has
now
implemented
afor
more
bankruptcy
lawfor
in
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covers
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Anot
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In light
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the
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above,
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This
Article
legal
rather
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99
34
requirement
reluctant
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Chinese
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2006
by
2006
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German
be
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of
Bankruptcy
Bankruptcy
regarded
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international
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Law).
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of
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actual
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athe
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Ren
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Road,
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Sec.
Taipei
aapplicability
343
matter
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German
German
10685,
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91
1.
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management
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Das
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China,
RIW
2008,
page
118
respect
the
independence
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sovereign
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46
84
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assets
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orthe
See
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Insolvenzordnung,
Das
neue
chinesische
Art.
102,
Insolvenzrecht,
margin
158
page
83,
in
71
of
assumed
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31
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183
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77
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creditors'
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Eiger
Law,
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general
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expressly
disclaim
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and
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über
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see
Section
354
Insolvency
Based
on
such
undetermined
conditions
a 343,
recognition
of83,
foreign
insolvency
related
39
Bankruptcy
Law
to
decide
whether
to
terminate
orArticle
continue
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(for
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40
of
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53
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Das
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Insolvenzrecht,
irrespective
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the
page
question,
in
particular
whether
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with
73
Hua,
Evolution
of
Bankruptcy
Law
in
China,
page
10
See
Guo,
Introduction
to
Bankruptcy
in
China,
page
86
perspective,
in
the
respective
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2
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Berube/Pu,
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Neelmeier,
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Germany.
insolvency
Bankruptcy
page
Verbürgung
Under
199
administrator:
and
et
German
seq.
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19
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23;
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40
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50
7.
Procedural
in
aconsideration.
Chinese
Insolvency
management/conversion/distribution
plan;
54
reference
Geimer,
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recognition
also
Internationales
Fung/Li,
toMilestones
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Japan
Responding
German
Zivilprozeßrecht,
international
towhether
the Enterprise
margin
insolvency
Bankruptcy
3519
law
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Law
343
para
1of
no.a 2right
German
78
89
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not
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31both
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neue
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pages
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85
with
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orforeign
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61
Code
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isforeign
still
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applied
in
concrete
a)
Reorganization
See
Guo,
Introduction
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inBGH,
China,
page
85
established
before
acceptance
and
has
not
yet
been
fully
performed
by
parties
concerned.
See
ECJ,
February
12,
2009,
Case
C-339/07,
margin
30
with
reference
to
Article
3(1)
EIR
against
ZChinR
Economist,
Geimer,
2007,
the
insolvency
Bankruptcy
page
administrator,
et
inBankruptcy
seq.
China:
Zivilprozeßrecht,
Silent
Busts,
ZIP
margin
October
2003,
3516
page
9,
2008
1419),
Sec.
29
CCP
(venue
at
international
law
prevail;
such
principles
do
not
generally
recognize
48
82
91
41
58
Chua,
China's
New
Bankruptcy
Law,
page
18;
Piekenbrock,
Das
neue
Chinesische
57
55
Uhlenbruck,
See
MüKo
Hua,
MüKo
Insolvency
Piekenbrock,
Evolution
Neelmeier,
Gottwald,
Code)
Insolvenzordnung,
of
Das
Bankruptcy
or
ZPO,
InsO,
the
neue
German
Section
Antrag
chinesische
Law
Art.
Länderberichte,
328,
Law
in
102,
China,
margin
of
Insolvenzrecht,
Civil
margin
page
117;
Procedure
158
margin
11
Zöller
pages
10
(see.
Geimer,
84
Sec.
et
328
ZPO,
seq.
para
Section
1
no.
328,
4
74
65
93
institutions
are
insolvent,
the
State
Council
may,
in
accordance
with
applicable
laws,
the
Rostock
professor
Hermann
Roesler
62
MüKo
Neelmeier,
InsO,
Anhang
Länderberichte,
China,
margin
6
69
76
See
Guo,
Introduction
to
Bankruptcy
in
China,
page
86
The
Economist,
Bankruptcy
in
China:
Silent
Busts,
October
9,
2008
the
expropriations
place
Fehl,
KG
Berlin,
Das
of neue
the
neue
decision
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May
without
ais
contract)
der
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Volksrepublik
2006,
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compensation,
Sec.see
China,
32
2007,
CCP
ZInsO
page
such
(tort
1438
claim).
expropriations
2008,
page
69, in
therefore
71reliance,
49
83
42
59
brought
bankruptcy
by
administrator
insolvency
administrator
to
"revoke"
any
deemed
legal
act
as
(within
the
above
deadline)
which
either
See
also
Piekenbrock,
Das
neue
chinesische
Insolvenzrecht,
page
Insolvenzrecht,
page
91
respect
ofthe
anything
and
of
the
consequences
of
anything,
done
or
omitted
to
be RIW
done
by
any
such
person
51
Peters,
Piekenbrock,
Das
Das
Insolvenzgesetz
neue
chinesische
der
Insolvenzrecht,
Volksrepublik
Section
354
2008,
German
page
115
Insolvency
cases
by
thethe
People's
Court.
56
Should
bankruptcy
administrator
decide
to
continue
a China,
contract,
the
non-insolvent
counterSee
Piekenbrock,
Das
neue
chinesische
Insolvenzrecht,
pages
84
et92
seq.
Kranemann,
margin
Hua,
Chua,
CCP).
Evolution
China's
number
Insolvenzanfechtung,
New
of
266
Bankruptcy
Bankruptcy
Law
Law,
in
page
page
China,
169
18
page
et
seq.
12
66
80
64
86
See
Peters,
Das
neue
Insolvenzgesetz
der
Volksrepublik
China,
RIW
2008,
112
94
However,
Chua,
might
Schack,
China's
violate
details
Internationales
New
German
are
Bankruptcy
highly
ordre
disputed
Zivilverfahrensrecht,
public
Law,
page
with
(see
17
respect
Seidl-Hohenveldern,
margin
to
the
885;
application
Geimer,
IPRax
of
Internationales
1996
Sec.
23
page
CCP
410
inLaw
the
et
43
60
86
MüKo
Neelmeier,
InsO,
Anhang
Länderberichte,
China,
margin
16
52
From
procedural
point
of
view,
bankruptcy
proceedings
under
theInsolvency
new
2006 Code;
Bankruptcy
Hua,
Chua;
Evolution
China's
New
Bankruptcy
Bankruptcy
Law
Law,
in
page
China,
18
page
Sec.
328
para
1ofno.
4creditor
CCP;
343
1 no.12
2ofwith
German
seedebtor,
BGH,
67
included
the
See
with
respect
to
the
similarities
and
differences
to
Peters,
whether
wholly
or
partially,
upon
the
whole
orSec.
any
part
ofpara
the
contents
this
publication.
Code,ahas
page
113
ignificantThe
debtor
or
any
may
apply
directly
for
arespect
reorganization
the
party
the
right
toNew
request
the
administrator
to
provide
some
kind
of Chapter
collateral
(should
Chua,
event
seq.).
Zivilprozeßrecht,
China's
of
an
enforcement
margin
Bankruptcy
2996
procedure,
Law,
pace
see
Zöller
17
– Vollkommer,
ZPO,
Sec. 23,of11:
margin
no.the
1,
decision
dated
May
27,
1993,
ZIP 1993, page
1094,
also
BGH,
68
63
Das
neue
Insolvenzgesetz
derRegulations
Volksrepublik
China,
RIW 1097;
2008,Law,
pagepage
112115judgment dated
follow
the
basic
order
set
out
as follows:
Chua,
China's
New
Bankruptcy
Law,
pace 17
7a.
Mong,
Changing
Trends
and
in PRC
Bankruptcy
Article 70
of
the
2006
Law.
Reorganization
insolvency
administrator
fail to
so, the
contract
November
14,Bankruptcy
1996,
ZIPdo1997,
page
39, 44.is is a quite s new
81
According to the principle of vis attractiva concursus the insolvency court is competent
to decide all disputes arising in connection with the insolvency proceedings.