The reparative principles of compulsory taxation in restructuring plans and free competition

Abstract

This paper analyzes the rules and principles applicable to restructuring plans from the double perspective of the plans that are imposed through the CCCD (Cross-Class Crawn-Down) rule and those that can be considered consensual insofar as they do not involve an interclass affectation within such plans. It also analyzes the possibility of establishing a system that allows a control of these rules either ex officio or at the request of a party and the effectiveness that can be achieved with one, the other or mixed systems. A defective control or lack of control of these could affect, in the analyzed area, free competition and therefore unduly favor some over others, both in a situation of business crisis and restructuring as well as those that are not in such a situation.