Failure to Pay Administrative Expenses as a Violation of the Principle of Efficiency in the Insolvency Regime.

Within the corporate insolvency process, the integration and application of the principles of the insolvency regime are reflected in its development, an inclusion that is timely at the different stages of the process, since it allows us to generate a guiding character. In this regard, efficiency as a principle allows us to demonstrate the optimization that must be generated on the resources of the debtor's estate, enabling compliance with the obligations incurred by the debtor upon commencing the corporate insolvency process.
Considering the foregoing, the responsibility and obligation delegated to the debtor after the commencement date of the process is the payment corresponding to administrative expenses, being those credits that arise as a consequence of the opening of an insolvency proceeding or those necessary expenses that must be implemented during the course thereof.
Thus, depending on the corporate insolvency process being carried out, various administrative expenses are incurred. In the case of the business reorganization process, these are ordinary or current expenses that are not taken into account at the time of commencing the process. On the other hand, in judicial liquidation processes, these are those incurred as liquidation expenses, consequently, they take priority over the preferential payment thereof.

The privilege vested in administrative expenses within the corporate insolvency process stems from understanding that their designation is of the nature of those expenses necessary for the maintenance and operation of the company, the remuneration of the promoter or liquidator and of the assistants required, and all those obligations that are generated during the development of the reorganization or liquidation process.

In this order of ideas, and under the assumption of non-compliance with the payment of administrative expenses, their collection may be enforced coercively, with the creditor having the power to collect the amounts owed before the ordinary courts. However, such a claim does not mean that the breach lacks effects on the corporate insolvency process, since in any case, the reporting of non-compliance with administrative expenses empowers the bankruptcy judge to require the promoter to manage possible alternative solutions and to convene a hearing to resolve them.
As already stated, administrative expenses entail direct responsibility on the debtor, and the breach caused thereon determines the course of the reorganization process, depending on the procedural stage in which it is currently pending, in any case resulting in liquidation by adjudication or judicial liquidation.
Finally, the corporate insolvency process is based on having a universal character, insofar as it serves all creditors and the debtor's assets. However, its implementation and priority over credits generated before and after have exclusive and excluding characteristics, such as administrative expenses, which are linked to the application of the principle of efficiency, since their compliance is based on the utilization of existing resources and better management thereof.