Is German preliminary financing of insolvency benefits a suitable conceptual model for the development of a restructuring aid for insolvent Polish companies? The author explores this issue by dealing with the relevant areas of law, Polish insolvency, labour and civil law, the German Insolvency Code and the flanking European law. She concludes that the Polish legal institution of subrogation in the form of conversion (konwersja dlugu), regulated in Article 518 Section 1 (3) of the Polish Civil Code, can be applied to the pre-financing of wages when employers become insolvent to bail out certain insolvency cases.
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