Abstract:
ستركز بحثنا على الفترة الزمنية السابقة على التصفية، التي قررها المشرّع لشمول ماتم فيها من التصرفات التي ترتب امتيازا
على أموال الشركة وموجوداتها، بالبطلان. وهي مدة الثلاثة أشهر. محاولين الاجابة في هذا البحث عن جملة من التساؤلات حول
ذلك، منها: هل يمكن اعتبار مثل هذه الفترة بحكم فترة الريبة في الافلاس بالنظر لتشابه حكم التصرفات فيها مع حكم التصرفات
التي يجريها التاجر المفلس في فترة الريبة ؟ ثم هل تأتي بديلا لفترة الريبة التي قررها قانون الافلاس، باعتبار القانون الخاص
يُغلبعلى القانون العام فيما نظم و في حدود مساحة مرسومة له ؟ أم تضاف لها فتستوعب الابعد مدة منها الاقرب ؟ و بأي
المعايير محكوم حسابها ؟. فأحكام الإفلاس تتسحب على كل من التاجر فردا كان أم شركة، حاول البحث الاجابة عن كل هذه
التساؤلات وغيرها مما يرتبط بموضوعه.
Article (179/2) of the amended Iraqi Corporation Law - (21) of the year (1997) - abolishes any transaction, assignment, or any other action for the fund of a corporation, which is being liquidated, if there is preference for certain creditors to others through the act of fraud.This same article, in paragraph 3, also certifies the abolishment of all the bonds of mortgage or those that set a certain privilege on the corporation's fund and assets, and which (the two kinds of bonds) are made three months before the commencement of the orporation's liquidation process; that is unless the corporation is financially sound after the
completion of the liquidation process. This abolishment affects only whattranscends the sum which was paid to the corporation, with the legal interests, in return for those bonds at the time they were created or after.
This paper will focus on the period of time, which is three months long, that precedes the liquidation process; the period which the legislator has set to make the abolishment includes the actions which have occurred during this period, and that are meant to arrange a privilege on the corporation's fund and assets. This paper will attempt to answer a number of inquiries about this specific topic. Among them are: can this period of time be considered as the 'Period of Doubt' during bankruptcy, and this is due to the resemblance between the prescribed rules for the actions of the former period with those ones for the actions that the bankrupt trader carries out during the 'Period of Doubt'? Then does this period of time come as a replacement for the'Period of Doubt' that the commercial law has stipulated in the rules of bankruptcy, considering the latter law takes the place of the former one in what it regulates? Or is this period added to the 'Period of Doubt' so the longest period includes the shortest? And in which standards is it calculated? Rules of bankruptcy, however, affects the trader, whether individual or corporation; a thing that makes rules of bankruptcy and abolishment (compulsory or permissive) for the actions that occur during this period apply for the trader, again, whether individual or corporation.