Year: 2025
Type: article
Abstract: The authors discuss the fragmented practice of insolvency courts in the issue of advances on insolvency administrators’ remuneration for the review of applications for claims after the adoption of the so-called transposition amendment to the Insolvency Act effective from October 2024. The risk of incomplete reimbursement of this segment of remuneration after the end of the discharge from debt procedure has led to the development of various solutions that motivate or force the debtor to pay special advances on remuneration for the review of applications for claims in the phase from the authorisation to the approval of the insolvency arrangement. Across all insolvency courts, four basic models of access to advances have been developed – (i) repayments from disposable income without deductions, (ii) deductions without the imposition of special advances, (iii) deductions combined with fixed monthly chargeable advances, and (iv) deductions combined with fixed advances derived from the actual number of claims filed.
Source: AUC IURIDICA
Authors: Martin Slobodník, Zdeněk Strnad, Ondřej Zezulka
Institution: University of South Bohemia in České Budějovice
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4416985198
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