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3.Uniformterminology
układowe),andrestructuringproceedings(Polish:postępowanierestruktury-
zacyjne).
Tus,theauthoradoptedauniformterminologyinthisfieldbasedonCzech
terminology.Inthislegalsystem,thereareliquidationproceedings(Czech:
konkurs),debtreliefproceedings(Czech:oddlužení),andrestructuringproceed-
ings(Czech:reorganizace).TisterminologywastakenfromtheCzechInsol-
vencyLawAct15becauseitisthemosttransparentandsystematicterminology
amongthelegalsystemsbeingcompared.Telawmakersinothercountriesdo
notmakesuchacleardistinctionbetweentheseinstitutions.UnliketheCzech
legislators,theyofenmergethemintosingleproceedingsorsubdividetheminto
separateproceedings.TeCzechlegislaturehasseparatedexactlythesethree
proceedingsintheInsolvencyLawAct.
InkeepingwiththedivisionadoptedbytheCzechlawmakers,liquidation
proceedingsareunderstoodinthisbookasinsolvencyproceedingsthatleadto
theliquidationofthetaxpayer’sassetssothatthecreditors’claimsareequally
satisfied.Claimsnotsatisfiedundertheseproceedingsshallnotexpire.Inaddi-
tion,debtreliefproceedingsrefertoinsolvencyproceedings,whosemainobjec-
tiveistocancelalltaxpayer’sliabilitieswithouttheirfullsatisfaction.Finally,
restructuringproceedingsareinsolvencyproceedingsunderwhichthetaxpayer
andtheircreditorsconcludeaninsolvencyarrangementconcerningthesettle-
mentofthetaxpayer’sliabilitiesthrough,amongothers,theircancellation.
TePolishtermsupadłośćandpostępowanieupadłościowearetranslated
asCinsolvency’andCinsolvencyproceedings.’Tetranslationsofthesetermsas
Cbankruptcy’andCbankruptcyproceedings’appearusuallyonlyinhistorical
contextsandarenotusedinthisbook.Ontheotherhand,thetermsCbank-
ruptcy’andCbankruptcyproceedings’areusedhereinsectionsdevotedtothe
Englishlawsystem.
Inordertomaintainclarityintheterminology,alllegaldocumentsenacted
bythelegislature,e.g.bytheParliament,arecalledCstatutes,’unlessthereisno
referencetoaspecificdocument.InPoland,Germany,andtheCzechRepublic,
theconceptofastatute(Polish:ustawa,German:Gesetz,Czech:zákon)iscom-
monlyused,buttherearealsoothertermsinpracticaluse,suchasanactor
law.Inthetheoryoflaw,thereisadistinctionbetweenstatuteintheformaland
materialsenses.16InthecaseofEnglishlaw,itiscommontousethetermsAct
ofParliamentorprimarylegislation.However,fromthepointofviewofthis
monographitisirrelevantwhetheranactcontainsabstract-generalnorms;in-
stead,whatmattersiswhetheritwasenactedbythelegislature.Terefore,given
15Zákonoúpadkuazpůsobechjehořeżeni(insolvenčnizákon)[Actoninsolvencyandthe
meansofitsresolution(InsolvencyLaw)]of30March2006,CollectionofLawsno.182/2006.
16Astatuteinthematerialsenseisanygeneral-abstractlegalactandastatuteintheformal
senseisanylegalactissuedintheformofalegalact(German:Gesetzform)byparliamentregard-
lessofitscontent.
19
