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Liquidation plays a key role within insolvency proceedings, as it consists in the sale of the assets of the insolvent estate. In this article, we aim to provide an overview of the main issues and difficulties that, in practice, arise at the time of liquidation. Therefore, by providing a framework for the general regime, we seek to address, on the one hand, those cases which, in some way, "deviate" from normal proceedings and, on the other hand, situations which require greater caution. [ABSTRACT FROM AUTHOR]