Skip to main content

LUP Student Papers

LUND UNIVERSITY LIBRARIES

Säkerhetsrättsliga aspekter på kvittning i konkurs

Pilo, Jimmy LU (2013) JURM02 20131
Department of Law
Abstract (Swedish)
Huvudsyftet med konkursinstitutet är att jämt fördela tillgångarna i konkursen på samtliga fordringsägare. Detta görs av en konkursförvaltare som förordnats av tingsrätten i samband med konkursbeslutet.

Förmånsrättslagens bestämmelser om förmånsrätter i konkurs är ett undantag till den jämna fördelningen. Lagen medger en viss borgenär som innehar en förmånsrätt en förtur till utdelning. Först när borgenärer med prioriterade fordringar fått utdelning kan oprioriterade borgenärer emotse utdelning.

I uppsatsen undersöker jag skillnaderna mellan möjligheten till kvittning i och ur konkurs. Det konstateras att genomförbarheten av en kvittning ökar när gäldenären försätts i konkurs. Kvittning i konkurs kan ske mot fordringar som ej ännu... (More)
Huvudsyftet med konkursinstitutet är att jämt fördela tillgångarna i konkursen på samtliga fordringsägare. Detta görs av en konkursförvaltare som förordnats av tingsrätten i samband med konkursbeslutet.

Förmånsrättslagens bestämmelser om förmånsrätter i konkurs är ett undantag till den jämna fördelningen. Lagen medger en viss borgenär som innehar en förmånsrätt en förtur till utdelning. Först när borgenärer med prioriterade fordringar fått utdelning kan oprioriterade borgenärer emotse utdelning.

I uppsatsen undersöker jag skillnaderna mellan möjligheten till kvittning i och ur konkurs. Det konstateras att genomförbarheten av en kvittning ökar när gäldenären försätts i konkurs. Kvittning i konkurs kan ske mot fordringar som ej ännu förfallit till betalning. Kvittning i konkurs kan också ske mot oprioriterade fordringar även om borgenären också har prioriterade fordringar i konkursen. Kvittning i konkurs torde kunna ske även om borgenären själv dröjt med betalning av sin skuld till konkursgäldenären.

De utökade möjligheterna till kvittning i konkurs innebär att den borgenär som också har en skuld till konkursgäldenären får en betydligt bättre ställning i konkursen än samtliga övriga borgenärer oavsett deras förmånsrätt. Borgenären med säkerhet i en kvittningsbar motfordran kan alltid räkna med att få full utdelning upp till värdet av skulden till konkursgäldenären.

I förarbeten och i doktrin har framfört krav på en inskränkning av kvittningsrätten i konkurs. I slutet av uppsaten diskuterar jag och drar slutsatser kring huruvida argumenten håller och om kvittningsrätten verkligen bör inskränkas. (Less)
Abstract
The main purpose of the bankruptcy procedure is to fairly distribute the debtor`s assets amongst the creditors. The process is undertaken by an official receiver, appointed by the district court to administer the bankrupt estate.

The Preferential Rights of Creditors Act (förmånsrättslagen) serves as an exception to the rule of fair distribution of the debtor`s assets. The law allows for a creditor with a priority claim to receive his or her dividend prior to the other creditors. Only after the prioritised creditors has received their full dividend can the other creditors look forward to receiving their dividend. Something only possible if the bankruptcy estate still have got any assets left.

In this thesis I examine the differences... (More)
The main purpose of the bankruptcy procedure is to fairly distribute the debtor`s assets amongst the creditors. The process is undertaken by an official receiver, appointed by the district court to administer the bankrupt estate.

The Preferential Rights of Creditors Act (förmånsrättslagen) serves as an exception to the rule of fair distribution of the debtor`s assets. The law allows for a creditor with a priority claim to receive his or her dividend prior to the other creditors. Only after the prioritised creditors has received their full dividend can the other creditors look forward to receiving their dividend. Something only possible if the bankruptcy estate still have got any assets left.

In this thesis I examine the differences between a creditors ability to offset, depending on if the set-off is executed whilst the debtor is in bankruptcy or not. It is found that the feasibility of an offset widely increases when the debtor is declared bankrupt. A set-off in bankruptcy is possible against claims not yet due. A set-off in bankruptcy can also be performed against claims that are not prioritised, even when the creditor has also got other prioritised claims against the debtor, thus giving a creditor with several claims the option to decide against witch claim the debt is to be set-off against. Finally, if a creditor delays payment of his own debt to the debtor, awaiting his own claims due day, most likely the creditor can still use the claim in an offset if the debtor is later declared bankrupt.

This increased possibility of set-off when the debtor has been declared bankrupt offers a creditor who has also got a debt to the debtor a priority in the bankruptcy that exceeds that of all other creditors regardless of if they have a right of priority or not. The creditor who can offset his own debt against a counterclaim on the debtor can for this reason always expect full coverage of his claim up to the full value of the debtors claim against the creditor.

In the preparatory work to the bankruptcy act and in other juridical literature opinions for a limitation of the right to offset against a debtor in bankruptcy have been made. In the final chapter of this thesis the arguments are discussed and I end this thesis with my own opinion regarding the need for a limitation of the right to set-off in bankruptcy. (Less)
Please use this url to cite or link to this publication:
author
Pilo, Jimmy LU
supervisor
organization
alternative title
Aspects on set-off in bankruptcy
course
JURM02 20131
year
type
H3 - Professional qualifications (4 Years - )
subject
keywords
civilrätt, processrätt, förmögenhetsrätt, finansrätt, sakrätt, obeståndsrätt, konkurs, kvittning, förmånsrätt, panträtt, retentionsrätt
language
Swedish
id
3563716
date added to LUP
2013-04-15 07:48:51
date last changed
2013-04-15 07:48:51
@misc{3563716,
  abstract     = {The main purpose of the bankruptcy procedure is to fairly distribute the debtor`s assets amongst the creditors. The process is undertaken by an official receiver, appointed by the district court to administer the bankrupt estate. 

The Preferential Rights of Creditors Act (förmånsrättslagen) serves as an exception to the rule of fair distribution of the debtor`s assets. The law allows for a creditor with a priority claim to receive his or her dividend prior to the other creditors. Only after the prioritised creditors has received their full dividend can the other creditors look forward to receiving their dividend. Something only possible if the bankruptcy estate still have got any assets left.

In this thesis I examine the differences between a creditors ability to offset, depending on if the set-off is executed whilst the debtor is in bankruptcy or not. It is found that the feasibility of an offset widely increases when the debtor is declared bankrupt. A set-off in bankruptcy is possible against claims not yet due. A set-off in bankruptcy can also be performed against claims that are not prioritised, even when the creditor has also got other prioritised claims against the debtor, thus giving a creditor with several claims the option to decide against witch claim the debt is to be set-off against. Finally, if a creditor delays payment of his own debt to the debtor, awaiting his own claims due day, most likely the creditor can still use the claim in an offset if the debtor is later declared bankrupt.

This increased possibility of set-off when the debtor has been declared bankrupt offers a creditor who has also got a debt to the debtor a priority in the bankruptcy that exceeds that of all other creditors regardless of if they have a right of priority or not. The creditor who can offset his own debt against a counterclaim on the debtor can for this reason always expect full coverage of his claim up to the full value of the debtors claim against the creditor. 

In the preparatory work to the bankruptcy act and in other juridical literature opinions for a limitation of the right to offset against a debtor in bankruptcy have been made. In the final chapter of this thesis the arguments are discussed and I end this thesis with my own opinion regarding the need for a limitation of the right to set-off in bankruptcy.},
  author       = {Pilo, Jimmy},
  keyword      = {civilrätt,processrätt,förmögenhetsrätt,finansrätt,sakrätt,obeståndsrätt,konkurs,kvittning,förmånsrätt,panträtt,retentionsrätt},
  language     = {swe},
  note         = {Student Paper},
  title        = {Säkerhetsrättsliga aspekter på kvittning i konkurs},
  year         = {2013},
}