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Composition of active mass: inventory of goods and rights – special cases

Introduction Article 192 of the Consolidated Text of the Bankruptcy Law (TRLC) introduces the concept of the active mass of a bankruptcy, which constitutes all of the assets and rights integrated into the bankrupts assets on the date of the declaration of bankruptcy, as well as those that are reintegrated to the bankrupt or acquired before the conclusion of the bankruptcy proceedings. The active mass incorporates the principle of universality derived from Article 1.911 of the Civil Code (ie, th...
Comunidad Autonoma De Cataluna Supreme Court Spanish Tax Agency Consolidated Text Bankruptcy Law Civil Code

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