Negotiation, negotiation, negotiation…. This is without a doubt the most suitable word for the various legislative reforms that are underway at present. However, as it is the amendments to the CIRE (Insolvency and Business Recovery Code) that we are discussing here, it is appropriate to make a historical allusion, in particular, to the former CPERF…

Owing to the fragile economic, financial and asset status of the various economic operators and the almost daily news of their debtors’ declarations of insolvency, creditors who have lost all hope of recovering the amount due to them (at least in its entirety and in the short-term), may recoup the unpaid VAT. In these cases,…