Case C-305/23, Bacigán: Request for a preliminary ruling from the Juzgado de lo Mercantil No 10 de Barcelona (Spain) lodged on 15 May 2023 — Agencia Estatal de la Administración Tributaria v S.E.I
Date: 2023-05-15
Institutions: Court of Justice
Subjects: claim, debt, financial solvency, natural person, tax debt write-off, tax offence








C_2023329EN.01000701.xml










18.9.2023   


EN


Official Journal of the European Union


C 329/7






Request for a preliminary ruling from the Juzgado de lo Mercantil No 10 de Barcelona (Spain) lodged on 15 May 2023 — Agencia Estatal de la Administración Tributaria v S.E.I
(Case C-305/23, Bacigán (1))
(2023/C 329/09)
Language of the case: Spanish

Referring court

Juzgado de lo Mercantil No 10 de Barcelona

Parties to the main proceedings


Applicant: Agencia Estatal de la Administración Tributaria

Defendant: S.E.I

Questions referred







1.


Where a national legislature decides to extend the application of the procedures laid down for the discharge of debts incurred by insolvent entrepreneurs to insolvent natural persons who are not entrepreneurs, as provided for in Article 1(4) of Directive (EU) 2019/1023 of the European Parliament and of the Council of 20 June 2019, (2) is it also required to bring its legislation into line with the requirements laid down in Title III of the Directive?
If the answer to the first question is in the affirmative,










2.


Does the scope of the concept of dishonest behaviour referred to in Article 23(1) of Directive (EU) 2019/1023 of the European Parliament and of the Council of 20 June 2019 include negligent or imprudent behaviour of the debtor which causes the debt to be incurred?
If the answer to the second question is in the negative,










3.


Do the cases set out in Article 23(2)(a) to (f) of Directive (EU) 2019/1023 of the European Parliament and of the Council of 20 June 2019 constitute a closed list of well-defined and justified circumstances or may States introduce other well-defined and justified circumstances?
If the answer to the third question is that States may introduce other well-defined and justified circumstances that differ from the cases set out in Article 23(2)(a) to (f) of Directive (EU) 2019/1023 of the European Parliament and of the Council of 20 June 2019,










4.


Do the new well-defined circumstances which a State introduces have to be based in every case on dishonest behaviour or bad faith?
If the answers to the [third and fourth] questions are that States may not introduce circumstances that differ from those referred to in Article 23(2)(a) to (f) of Directive (EU) 2019/1023 of the European Parliament and of the Council of 20 June 2019, or that, if they introduce other, different, well-defined conduct, that conduct must be based on dishonest behaviour or bad faith on the part of the debtor,










5.


Does a conforming interpretation of Article 23 of the directive entail the disapplication of a provision like Article 487(1)(2) of the consolidated text of the Ley Concursal (Law on Insolvency) where the very serious tax infringement is found to be based on behaviour of the debtor which is not dishonest or in bad faith?






(1)  The name of the present case is a fictitious name. It does not correspond to the real name of any party to the proceedings.

(2)  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