62023CJ0020_SUM
Case C‑20/23
SF
v
MV and Others
(Request for a preliminary rulingfrom the Tribunal da Relação do Porto)
Judgment of the Court (Second Chamber) of 8 May 2024
(Reference for a preliminary ruling – Judicial cooperation in civil matters – Directive (EU) 2019/1023 – Procedures concerning restructuring, insolvency and discharge of debt – Article 20 – Access to discharge – Article 23 – Derogations – Article 23(4) – Exclusion of specific categories of debt from discharge of debt – National legislation excluding tax and social security debts from the discharge of debt – Duly justified nature of such an exclusion
Freedom of establishment – Procedures concerning restructuring, insolvency and discharge of debt – Scope – Decision on discharge of debt adopted after the expiry of the deadline for transposition of the Directive – Included
(Art. 288(3) TFEU; European Parliament and Council Directive 2019/1023, Arts 23(4), 34(1) and 35)
(see paragraphs 26-29)
Freedom of establishment – Procedures concerning restructuring, insolvency and discharge of debt – Access to discharge – Derogations – Exclusion of specific categories of debt from discharge of debt – Power of Member States to exclude other specific categories of debt – Whether permissible – Condition – Justification under national law
(European Parliament and Council Directive 2019/1023, recitals 78 and 81 and Art. 23(4))
(see paragraphs 31-39, operative part 1)
Freedom of establishment – Procedures concerning restructuring, insolvency and discharge of debt – Access to discharge – Derogations – Exclusion of specific categories of debt from discharge of debt – Power of Member States to exclude other specific categories of debt – Exclusion of tax and social security debts – Whether permissible
(European Parliament and Council Directive 2019/1023, Art. 23(4))
(see paragraphs 41-45, operative part 2)
See the text of the decision.