CELEX: 62015CN0195
Language: en
Date: 2015-04-29 00:00:00
Title: Case C-195/15: Request for a preliminary ruling from the Bundesgerichtshof (Germany) lodged on 29 April 2015 — Pierre Mulhaupt, insolvency administrator of the Société Civile Immobilière Senior Home (SCI)

3.8.2015   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 254/5
            
         Request for a preliminary ruling from the Bundesgerichtshof (Germany) lodged on 29 April 2015 — Pierre Mulhaupt, insolvency administrator of the Société Civile Immobilière Senior Home (SCI)
   (Case C-195/15)
   (2015/C 254/07)
   Language of the case: German
   
      Referring court
   
   Bundesgerichtshof
   
      Parties to the main proceedings
   
   
      Appellant: Pierre Mulhaupt, insolvency administrator of the Société Civile Immobilière Senior Home (SCI)
   
               
                  Other parties:
               
            
            
               Gemeinde Wedemark,
               Hannoversche Volksbank eG
            
         
      Question referred
   
   Does the term ‘right in rem’ in Article 5(1) of Council Regulation (EC) No 1346/2000 of 29 May 2000 on insolvency proceedings (1) include a national rule such as that contained in Paragraph 12 of the Grundsteuergesetz (Law on real property tax, ‘GrStG’) in conjunction with the first sentence of Paragraph 77(2) of the Abgabenordnung (Tax Code, ‘AO’), pursuant to which real property tax debts are by operation of law a public charge on real property and the property owner must accept enforcement against the property in that respect?
   
      (1)  OJ 2000 L 160, p. 1.