Abstract
Involuntary deregistration was as a main rule an irreversible but “popular” procedure earlier since the company was deregistered without administrative costs and the satisfaction of the demands of the creditors. The company does not have to decide about the dissolution, appoint a receiver, or decide about the hire for him/her and does not have to conduct this complex, multiple, and sometimes diffi cult procedure. According to the current regulation, the involuntary deregistration is reversible, so the company being deregistered can be “saved”. However, it demands a very active cooperation from the company being bound to certain preclusive deadlines.
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