Case C-20/23, Instituto da Segurança Social and Others: Request for a preliminary ruling from the Tribunal da Relação do Porto (Portugal) lodged on 16 January 2023 — SF v MV, Instituto da Segurança Social, IP, Autoridade Tributária e Aduaneira, Cofidis SA — Branch in Portugal
Date: 2023-01-16
Institutions: Court of Justice
Subjects: EU Member State, company in difficulties, debt, discrimination on the basis of nationality, financial solvency, general legal principle, liability, penalty, right of establishment, tax








C_2023164EN.01003001.xml










8.5.2023   


EN


Official Journal of the European Union


C 164/30






Request for a preliminary ruling from the Tribunal da Relação do Porto (Portugal) lodged on 16 January 2023 — SF v MV, Instituto da Segurança Social, IP, Autoridade Tributária e Aduaneira, Cofidis SA — Branch in Portugal
(Case C-20/23, Instituto da Segurança Social and Others)
(2023/C 164/39)
Language of the case: Portuguese

Referring court

Tribunal da Relação do Porto

Parties to the main proceedings


Appellant: SF

Respondents: MV, Instituto da Segurança Social, IP, Autoridade Tributária e Aduaneira, Cofidis SA — Branch in Portugal

Questions referred







(1)


Must Article 23(4) of Directive [2019/1023] (1) be interpreted as meaning that the exclusion of other debts (other than those listed in the respective letters of Article 23(4)) is permitted only if it is ‘duly justified’?










(2)


Must the possibility for Member States of excluding specific categories of debt from discharge of debt (where such exclusions are duly justified as provided for in Article 23(4) of Directive 2019/1023) be interpreted as allowing Member States to exclude tax debts (which are not listed in that article), thereby placing themselves in a privileged position?










(3)


If the answer to those questions is in the affirmative, what criteria must that justification satisfy, within the meaning of EU law, in order to comply with the general principles of EU law and the protection of fundamental rights, to which the European and national legislatures are subject [‘prohibition of discrimination on grounds of nationality’ (Article 18 TFEU), ‘freedom to conduct a business’ (Article 16 of the [Charter of Fundamental Rights of the European Union]) and the fundamental economic freedoms of the internal market]?










(4)


If the answer to the aforementioned question is in the negative, do the definitions (within the meaning of EU law and for the purposes of interpreting the directive in question) of ‘debts arising from or in connection with criminal penalties’ and ‘debts arising from “tortious liability”’ also include tax debts as provided for in the national legislative act transposing Directive 2019/1023 (Lei n.o 9/2022, de 11 de janeiro (Law No 9 of 11 January 2022))?






(1)  Directive (EU) 2019/1023 of the European Parliament and of the Council of 20 June 2019 on preventive restructuring frameworks, on discharge of debt and disqualifications, and on measures to increase the efficiency of procedures concerning restructuring, insolvency and discharge of debt, and amending Directive (EU) 2017/1132 (Directive on restructuring and insolvency) (OJ 2019 L 172, p. 18).