Zgodnie z art. 10 ustawy z dnia 28 lutego 2003 r. Prawo upadłościowe (t.j. Dz. U. z 2017 r., poz. 2344 ze zm., dalej określanej jako p.u.) upadłość ogłasza się w stosunku do dłużnika, który stał się niewypłacalny.
Definicja niewypłacalności została zawarta w art. 11 p.u., który stanowi, iż dłużnik jest niewypłacalny, jeżeli utracił zdolność do wykonywania swoich wymagalnych zobowiązań pieniężnych (art. 11 ust. 1 p.u.).
Zatem istota postępowania upadłościowego osoby fizycznej nieprowadzącej działalności gospodarczej sprowadza się do oddłużenia dłużnika przy istnieniu stanu jego niewypłacalności
Dla ogłoszenia upadłości na podstawie art. 11 ust. 1 p.u. jest konieczne, by dłużnik zalegał z wykonywaniem zobowiązań, przy czym nie jest ważny ich rozmiar, dlatego też niewykonywanie zobowiązań nawet o niewielkiej wartości oznacza niewypłacalność dłużnika w rozumieniu art. 11 p.u..
Sąd Apelacyjny w we Wrocławiu w wyroku z dnia 14 lutego 2013 r. (I ACa 24/13) stwierdził, iż dla określenia stanu niewypłacalności nie ma znaczenia, z jakiego powodu dłużnik nie wypełnia swoich wymagalnych zobowiązań, jaki jest okres tego opóźnienia, ani też, jaka jest wysokość długu w porównaniu do stanu jego aktywów oraz to, czy zobowiązania są stwierdzone tytułem egzekucyjnym, czy wykonawczym.
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