Insolvencia inminente y situación económica difícil. Recepción de la pre-insolvencia en el Derecho uruguayo

Abstract

La insolvencia inminente y la situación económica difícil integran el estadio conocido como pre-insolvencia, preámbulo de la insolvencia propiamente dicha, caracterizado por la existencia de dificultades económicas, que en principio no serían tan graves como para justificar la apertura de un proceso concursal -con todos los efectos adversos que supone al deudor y al crédito-, pero que se aconseja atender de forma inmediata para evitar la completa destrucción de los activos del deudor. El trabajo analiza la recepción de estos conceptos en el ordenamiento jurídico uruguayo, fundamentalmente en comparación con el tratamiento que de ellos se hace en España y Portugal.

The imminent insolvency and the difficult economic situation comprise the stage known as pre-insolvency, preamble of insolvency proper, characterized by the existence of economic difficulties, which in principle would not be so serious as to justify the opening of a process bankruptcy -with all the adverse effects that it implies to the debtor and to the credit-, but that is advised to take care of immediately to avoid the complete destruction of the assets of the debtor.

The imminent insolvency and the difficult economic situation comprise the stage known as pre-insolvency, preamble of insolvency proper, characterized by the existence of economic difficulties, which in principle would not be so serious as to justify he opening of a process bankruptcy -with all the adverse effects that it implies to the debtor and to the credit-, but that is advised to take care of immediately to avoid the complete destruction of the assets of the debtor. The paper analyzes the reception of these concepts in the Uruguayan legal system, fundamentally in comparison with the treatment of them in Spain and Portugal.