Superförmånsrätt - En studie om superförmånsrätter – deras uppkomst, tolkningssvårigheter och tillämpningsproblem

Sammanfattning: The Swedish insolvency legislation consist of essentially two alternative procedures for companies in financial difficulties, bankruptcy and company reconstruction. In order to survive and remain in operation, a company undergoing company reconstruction (the debtor company) needs to continuously enter into new agreements with counterparties. Without new contracts and deliveries etc., operations and revenue ceases, which in turn can lead to company bankruptcy. Therefore, creditors´ claims which are based on agreements that the debtor, with the consent of the reconstructor, enter into during a company reorganization are therefore covered by a so-called superpriority right under 10 § 4 p. of the Swedish Priority Act (1970: 979). In case of bankruptcy, such claims have not only top priority among the general priority rights. They also prevail over some special priority rights, such as corporate mortgage. The purpose of the thesis is to investigate and discuss what is required under applicable law for the super priority criteria, the “agreement requirement” and the “consent requirement”, to be met. In addition to this investigation, the validity of a super priority right in time, is accounted for. Further, the thesis highlights and discusses the existing problems of interpretation and practical implementation of the super priority right and its prerequisites and to some extent how these could be avoided and resolved, e.g. through legislation.