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Bouppteckningseden - uppkomst, syfte och nödvändighet

Koshiar, Sadaf LU (2010) JURM01 20101
Department of Law
Abstract
Under bankruptcy law the estate inventory-oath aims to persuade the debtor to disclose all the assets of the bankruptcy estate truthfully. This essay deals with the origin of oath from a legal historical perspective, with of aim of defining its purpose. It further examines the status of the estate inventory-oath in the current bankruptcy law and how necessary it is in practice.

A study of legal history shows that the estate inventory-oath has been a hallmark of Swedish bankruptcy law since its inception. This is due largely to the nature of Swedish bankruptcy law and its focus on protecting the interests of creditors. A focus on the interest of creditors made gathering accurate and complete information on the assets of a bankruptcy... (More)
Under bankruptcy law the estate inventory-oath aims to persuade the debtor to disclose all the assets of the bankruptcy estate truthfully. This essay deals with the origin of oath from a legal historical perspective, with of aim of defining its purpose. It further examines the status of the estate inventory-oath in the current bankruptcy law and how necessary it is in practice.

A study of legal history shows that the estate inventory-oath has been a hallmark of Swedish bankruptcy law since its inception. This is due largely to the nature of Swedish bankruptcy law and its focus on protecting the interests of creditors. A focus on the interest of creditors made gathering accurate and complete information on the assets of a bankruptcy estate of paramount of importance. Oaths were the methodology used in order to compel the debtor to provide accurate and complete information about the assets of the estate. The religious character of the oath was associated with the emergence which was at a time when religion played a crucial role and its religious nature emphasized the importance of the debtor truthfulness. The oath's religious nature was removed over time and the oath was developed. Initially, it was the debtor himself who had to establish the estate inventory and submit it to the Court. The debtor had only to establish the estate inventory truthfully. Later on this obligation came to mean that the debtor could be forced to swear an oath before a Court if any of the creditors demanded it. Eventually, the oath before a court became a general rule and has persisted in the Swedish bankruptcy law since that time.

A recent governmental law committee addressed the issue if whether the mandatory oathmaking before a Court should be abolished since it is a time consuming and costly process for the Courts. The committee suggested that the mandatory oathmaking should be replaced by a meeting before the bankrupt’s receiver where the debtor in writing would confirm the truthfulness of the information contained in the estate inventory. The optional oathmaking would remain and be held before the Court at the request of the bankrupt’s receiver, the monitoring authority and creditors when it was considered justified. The group further suggested that the oath would still be criminally sanctioned. The proposal received mixed reviews during the consultative process. There were several instances where it was said that the swearing of an oath before the Court emphasized the debtor’s duty of truth and facilitated the bankrupt’s receiver’s undertaking. These arguments were given considerable weight during deliberations because they came from professionals who handled bankruptcies on a regular basis. A new law committee investigated the matter again and reaffirmed the previous commission's proposal to abolish the mandatory oathmaking before a Court and replace it with an oathmeeting before the bankrupt’s receiver. The proposed law reform has been circulated for comment and it received mixed reactions among the respondents, but has not resulted in any legislative reform to date and is postponed until further notice. (Less)
Abstract (Swedish)
Inom konkursrätten syftar bouppteckningseden till att förmå gäldenären att uppge alla tillgångar i konkursboet sanningsenligt. Uppsatsen behandlar bouppteckningsedens uppkomst ur ett rättshistoriskt perspektiv med det bakomliggande motivet att fastställa dess syfte och religiösa prägel. Vidare behandlas frågan vilken ställning bouppteckningen har i dagens konkursrätt och hur pass nödvändig den är i praktiken.

Den rättshistoriska utredningen har visat att bouppteckningseden har funnits med i den svenska konkursrätten sedan dess begynnelse. Detta sammanhänger med att den svenska konkursrätten sedan dess tillkomst har tillvaratagit borgenärernas intresse och det var sålunda av vikt att uppgifterna om tillgångarna i boet var fullständiga... (More)
Inom konkursrätten syftar bouppteckningseden till att förmå gäldenären att uppge alla tillgångar i konkursboet sanningsenligt. Uppsatsen behandlar bouppteckningsedens uppkomst ur ett rättshistoriskt perspektiv med det bakomliggande motivet att fastställa dess syfte och religiösa prägel. Vidare behandlas frågan vilken ställning bouppteckningen har i dagens konkursrätt och hur pass nödvändig den är i praktiken.

Den rättshistoriska utredningen har visat att bouppteckningseden har funnits med i den svenska konkursrätten sedan dess begynnelse. Detta sammanhänger med att den svenska konkursrätten sedan dess tillkomst har tillvaratagit borgenärernas intresse och det var sålunda av vikt att uppgifterna om tillgångarna i boet var fullständiga och riktiga. Edsavläggelsen var således den metod som användes i syfte att förmå gäldenären att lämna riktiga och fullständiga uppgifter om tillgångarna i boet. Edens religiösa prägel har sin grund i att den tillkom under en tid då religionen spelade en betydelsefull roll och betonade vikten av att gäldenären var sanningsenlig. Edens religiösa karaktär avlägsnades med tiden och eden utvecklades. Inledningsvis var det gäldenären själv som skulle upprätta bouppteckningen och inge till rätten. Gäldenären skulle då endast skriva under bouppteckningen med edsförpliktelse. Efterhand kom denna förpliktelse att innebära att gäldenären även kunde tvingas att svära en livlig ed på uppgifternas riktighet inför domstol om någon av borgenärerna fordrade det. Slutligen blev den livliga eden inför domstol huvudregeln och har bestått i den svenska konkursrätten sedan dess.

Det har på senare tid gjorts utredningar som tagit upp frågan om inte edgångssammanträdet bör avskaffas då det är ett tidskrävande och kostsamt förfarande för domstolarna. En utredningskommitté föreslog att edgångssammanträdet skulle ersättas med ett bouppteckningssammanträde inför förvaltaren varvid gäldenären skriftligen bekräftade uppgifterna i bouppteckningen. Den fakultativa edgången skulle då stå kvar och hållas inför rätten på begäran av förvaltaren, tillsynsmyndigheten och borgenärer när det ansågs vara motiverat. Eden skulle alltjämt vara straffsanktionerad. Förslaget fick blandat mottagande under remissbehandlingen varvid åtskilliga instanser menade att edsavläggelse inför rätten betonade gäldenärens sanningsplikt och att det underlättade förvaltarens arbete. Dessa argument tillmättes stor betydelse då de kom från aktörer som dagligen hanterade konkurser. En ny kommitté utredde frågan på nytt och föreslog, med förebild i den föregående utredningens förslag, att edgångssammanträdet skulle avskaffas och ersättas med ett bouppteckningssammanträde inför förvaltaren med möjlighet för förvaltarens, tillsynsmyndigheten och borgenärerna att påkalla fakultativ edgång inför domstol. Förslaget har remissbehandlats och även det fått blandade reaktioner hos remissinstanserna, men har i dagsläget inte resulterat i någon lagreform utan är vilande tills vidare. (Less)
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author
Koshiar, Sadaf LU
supervisor
organization
course
JURM01 20101
year
type
H3 - Professional qualifications (4 Years - )
subject
keywords
Förmögenhetsrätt
language
Swedish
id
1628378
date added to LUP
2010-07-19 13:19:40
date last changed
2010-07-19 13:19:40
@misc{1628378,
  abstract     = {Under bankruptcy law the estate inventory-oath aims to persuade the debtor to disclose all the assets of the bankruptcy estate truthfully. This essay deals with the origin of oath from a legal historical perspective, with of aim of defining its purpose. It further examines the status of the estate inventory-oath in the current bankruptcy law and how necessary it is in practice. 

A study of legal history shows that the estate inventory-oath has been a hallmark of Swedish bankruptcy law since its inception. This is due largely to the nature of Swedish bankruptcy law and its focus on protecting the interests of creditors.  A focus on the interest of creditors made gathering accurate and complete information on the assets of a bankruptcy estate of paramount of importance. Oaths were the methodology used in order to compel the debtor to provide accurate and complete information about the assets of the estate. The religious character of the oath was associated with the emergence which was at a time when religion played a crucial role and its religious nature emphasized the importance of the debtor truthfulness. The oath's religious nature was removed over time and the oath was developed. Initially, it was the debtor himself who had to establish the estate inventory and submit it to the Court. The debtor had only to establish the estate inventory truthfully. Later on this obligation came to mean that the debtor could be forced to swear an oath before a Court if any of the creditors demanded it. Eventually, the oath before a court became a general rule and has persisted in the Swedish bankruptcy law since that time.

A recent governmental law committee addressed the issue if whether the mandatory oathmaking before a Court should be abolished since it is a time consuming and costly process for the Courts. The committee suggested that the mandatory oathmaking should be replaced by a meeting before the bankrupt’s receiver where the debtor in writing would confirm the truthfulness of the information contained in the estate inventory. The optional oathmaking would remain and be held before the Court at the request of the bankrupt’s receiver, the monitoring authority and creditors when it was considered justified. The group further suggested that the oath would still be criminally sanctioned. The proposal received mixed reviews during the consultative process.  There were several instances where it was said that the swearing of an oath before the Court emphasized the debtor’s duty of truth and facilitated the bankrupt’s receiver’s undertaking. These arguments were given considerable weight during deliberations because they came from professionals who handled bankruptcies on a regular basis. A new law committee investigated the matter again and reaffirmed the previous commission's proposal to abolish the mandatory oathmaking before a Court and replace it with an oathmeeting before the bankrupt’s receiver. The proposed law reform has been circulated for comment and it received mixed reactions among the respondents, but has not resulted in any legislative reform to date and is postponed until further notice.},
  author       = {Koshiar, Sadaf},
  keyword      = {Förmögenhetsrätt},
  language     = {swe},
  note         = {Student Paper},
  title        = {Bouppteckningseden - uppkomst, syfte och nödvändighet},
  year         = {2010},
}