El doble papel del liquidador en los procesos de insolvencia: entre la defensa del deudor y de los derechos de los acreedores
Year: 2025
Type: article
Abstract: This article examines the role of the liquidator in insolvency proceedings in Colombia, highlighting the dual function as a justice auxiliary and legal representative of the debtor. The multitude of regulations governing this role, the differences between insolvency regimes, and the absence of a uniform framework have led to misinterpretations of its function. In some procedural scenarios, the liquidator is perceived merely as an auxiliary whose activity is limited to procedural formalities and compliance with the orders of the competent authority, disregarding the essential role as the director of the process, who seeks, through independence, to ensure procedural equity, protect the general pledge of creditors, and administer the insolvency estate. Through an analysis of the regulatory, jurisprudential, and doctrinal framework, this article demonstrates the relevance of the liquidator within the multipartite structure of the insolvency process and the challenges faced in professional practice.
Source: Vniversitas
Author: Felipe Negret Mosquera
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4413190843