The statutory body (legal representative or liquidator) of debtors who are required to file an insolvency petition against themselves is liable to creditors for damage or other loss caused by a breach of this obligation. This damage or other loss is the difference between the amount of a claim registered by the creditor for satisfaction, as established in the insolvency proceedings, and the amount received by a creditor in the insolvency proceedings to satisfy that claim.
The statutory body (legal representative or liquidator) is released from liability for damage or other loss only if it proves that the breach of the obligation to file an insolvency petition did not adversely affect the amount intended to satisfy a claim registered by a creditor in the insolvency proceedings or that it did not fulfil this obligation due to circumstances that were beyond its control and that it could not have averted even if it had made every effort that could reasonably have been demanded of it.