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Este estudio es una herramienta eminentemente práctica para todos cuantos navegan por el proceloso mar del Derecho Concursal, quienes no sólo precisan del Derecho positivo, sino también de su correcta interpretación, en busca de la cual, los autores -Magistrados y Profesores universitarios, junto con un grupo de distinguidos Abogados en ejercicio, especializados en Derecho Concursal (bien podemos decir que si no están todos los que son, podemos afirmar que sí son todos los que están)- aportan lo mejor de sus conocimientos y de su experiencia profesional, poniendo a través de estas páginas, todo su saber al servicio de todos cuantos profesionales intervienen o intervengan en un futuro en procesos concursales. Estos comentarios a la nueva Ley Concursal pretenden alinearse en las obras que los ses denominan "Tratados teórico-prácticos", que atienden a dar soluciones prácticas con un ajustado criterio jurídico interpretativo de la nueva Ley, buscando siempre el camino más recto para llegar a la solución justa de toda problemática que pueda suscitarse en su correcta interpretación. Se han incorporado al final de cada artículo (cuando se ha considerado de interés) los oportunos formularios y las citas jurisprudenciales y las referencias de derecho comparado, cuando se estiman convenientes para reforzar la línea argumental interpretativa, procurando siempre que no venga a interrumpir o distraer la atención respecto del discurso principal. Incluye, comentado, el RD 1860/2004, de 6 de septiembre, por el que se establece el arancel de derechos de los es concursales. Autores (algunos de los Magistrados que aportan su opinión en esta obra han sido nombrados Jueces especializados en Mercantil): D. TEODORO LADRÓN RODA D. ALVARO ESPINOS BORRÁS DE QUIRÓS D. JOSE MARÍA SAGRERA TIZÓN D. PAU VILA FLORENSA DÑA. MARTA VILA FLORENSA DR. ALBERTO SALA REIXACHS DR. DANIEL VÁZQUEZ ALBERT DR. FRANCISCO BLASCO GASCÓ