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Insolvency in the European Union: The Relevance of the Balance Sheet

Diogo Pessoa

European Company Law2025https://doi.org/10.54648/eucl2025004article
ABDC C
Weight
0.50

What the paper says

In this article, we analyse the current status of the harmonization process within the EU on insolvency matters. Afterwards, we focus on the European Legal Capital system and the framework of the serious loss of subscribed capital. Finally, we claim that the EU should have a common definition of insolvency that includes balance sheet insolvency, further exploring the reasons for and the consequences of such proposal.

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https://doi.org/https://doi.org/10.54648/eucl2025004

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@article{diogo2025,
  title        = {{Insolvency in the European Union: The Relevance of the Balance Sheet}},
  author       = {Diogo Pessoa},
  journal      = {European Company Law},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.54648/eucl2025004},
}

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Insolvency in the European Union: The Relevance of the Balance Sheet

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.