نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشیار گروه حقوق خصوصی و اسلامی دانشکدة حقوق و علوم سیاسی دانشگاه تهران
2 دانشیار گروه حقوق خصوصی دانشکدة حقوق دانشگاه علامه طباطبائی
3 دانشجوی دکتری حقوق خصوصی دانشکدة حقوق دانشگاه علامه طباطبائی
چکیده
کلیدواژه‌ها
عنوان مقاله [English]
نویسندگان [English]
In the present era in Iran legal system, several comments have been made with respect to one of the most fundamental concepts of bankruptcy law as the cessation of payments. Some of the law intellectuals believe that only not paying the debts at the due time will result in bankruptcy and apparently article 412 of commerce code approved in 1932 confirms this belief. Some of the other intellectuals on the contrary believe that the merchant must be incapable of settlement of his dues considering all his assets and not being capable of paying one or more debts shall not be deemed as the insolvency. In countries like Iran where merchants have usually delays in paying their debts, the first belief would be in contrast with the practical truth of the society. The bankruptcy rules in commerce code and implementing ratio of assets to the debts is not considered by the legislator. On this basis, it seems appropriate to provide a moderate view based on a legal and economic analysis. The cessation of payments should be presented, and the research in this regard will be the subject of this article with a look at other legal systems.
کلیدواژه‌ها [English]
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