Case C-687/22,  Agencia Estatal de la Administración Tributaria (Exclusion of claims governed by public law from discharge of debt): Judgment of the Court (Second Chamber) of 11 April 2024 (request for a preliminary ruling from the Audiencia Provincial de Alicante - Spain) – Julieta, Rogelio v Agencia Estatal de la Administración Tributaria (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 20(1) – Full discharge of debt – Article 23 – Derogations – Article 23(4) – Exclusion of certain categories of debt from the discharge of debt – Exclusion of claims governed by public law – Justification under national law – Legal effects of directives – Obligation to interpret national law in conformity with EU law)
Date: 2024-04-11
Institutions: Court of Justice
Subjects: aid for restructuring, aid to undertakings, claim, financial solvency, judicial cooperation in civil matters in the EU, national implementing measure








C_202403281EN.000101.fmx.xml












Official Journal of the European Union


EN
C series













C/2024/3281


3.6.2024






Judgment of the Court (Second Chamber) of 11 April 2024 (request for a preliminary ruling from the Audiencia Provincial de Alicante - Spain) – Julieta, Rogelio v Agencia Estatal de la Administración Tributaria


(Case C-687/22,
                (1)
Agencia Estatal de la Administración Tributaria (Exclusion of claims governed by public law from discharge of debt))

(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 20(1) - Full discharge of debt - Article 23 - Derogations - Article 23(4) - Exclusion of certain categories of debt from the discharge of debt - Exclusion of claims governed by public law - Justification under national law - Legal effects of directives - Obligation to interpret national law in conformity with EU law)
(C/2024/3281)
Language of the case: Spanish

Referring court

Audiencia Provincial de Alicante

Parties to the main proceedings


Applicants: Julieta, Rogelio

Defendant: Agencia Estatal de la Administración Tributaria

Operative part of the judgment







1.


The principle that national law must be interpreted in conformity with an EU directive is not applicable to a situation in which the facts occurred after the date of entry into force of 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), but before the expiry of the deadline for transposition of that directive and its transposition into national law.










2.


Article 23(4) of Directive 2019/1023
must be interpreted as meaning that the list of specific categories of debt set out therein is not exhaustive and that the Member States have the power to exclude specific categories of debt other than those listed in that provision from discharge of debt, provided that such an exclusion is duly justified under national law.










3.


An interpretation by the national courts of national legislation applicable to facts which occurred after the date of entry into force of Directive 2019/1023, but before the expiry of the deadline for its transposition, in accordance with which interpretation the exclusion of claims governed by public law from discharge of debt is not duly justified in that legislation, is not liable seriously to compromise, after the expiry of that deadline, the attainment of the objective pursued by that directive.






(1)  
            OJ C 112, 27.3.2023.


ELI: http://data.europa.eu/eli/C/2024/3281/oj
ISSN 1977-091X (electronic edition)