CELEX: 62020CA0168
Language: en
Date: 2021-11-11 00:00:00
Title: Case C-168/20: Judgment of the Court (Third Chamber) of 11 November 2021 (request for a preliminary ruling from the High Court of Justice (England & Wales), Chancery Division (Business and Property Courts of England and Wales, Insolvency and Companies List) — United Kingdom) — BJ and OV, joint trustees in bankruptcy of Mr M, v Mrs M, MH, ILA, Mr M (Reference for a preliminary ruling — Freedom of movement of persons — Citizenship of the Union — Article 21 TFEU — Freedom of establishment — Article 49 TFEU — Equal treatment — Directive 2004/38/EC — Article 24(1) — Legislation of the United Kingdom of Great Britain and Northern Ireland making the exclusion, in principle in full and automatically, from the bankruptcy estate of pension rights accrued under a pension scheme dependent on prior registration of the pension scheme with the tax authorities — Application of that requirement in bankruptcy proceedings in respect of an EU citizen who has exercised his right to freedom of movement in order to pursue a self-employed occupation in the United Kingdom on a permanent basis — That EU citizen’s pension rights accrued under a pension scheme established and tax approved in his home Member State — Inability to avail of the protection of exclusion from the bankruptcy estate of those pension rights — Application to those pension rights of a system of exclusion from the bankruptcy estate significantly less advantageous to the bankrupt)

10.1.2022   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 11/7
            
         
      Judgment of the Court (Third Chamber) of 11 November 2021 (request for a preliminary ruling from the High Court of Justice (England & Wales), Chancery Division (Business and Property Courts of England and Wales, Insolvency and Companies List) — United Kingdom) — BJ and OV, joint trustees in bankruptcy of Mr M, v Mrs M, MH, ILA, Mr M
      (Case C-168/20) (1)
      
      (Reference for a preliminary ruling - Freedom of movement of persons - Citizenship of the Union - Article 21 TFEU - Freedom of establishment - Article 49 TFEU - Equal treatment - Directive 2004/38/EC - Article 24(1) - Legislation of the United Kingdom of Great Britain and Northern Ireland making the exclusion, in principle in full and automatically, from the bankruptcy estate of pension rights accrued under a pension scheme dependent on prior registration of the pension scheme with the tax authorities - Application of that requirement in bankruptcy proceedings in respect of an EU citizen who has exercised his right to freedom of movement in order to pursue a self-employed occupation in the United Kingdom on a permanent basis - That EU citizen’s pension rights accrued under a pension scheme established and tax approved in his home Member State - Inability to avail of the protection of exclusion from the bankruptcy estate of those pension rights - Application to those pension rights of a system of exclusion from the bankruptcy estate significantly less advantageous to the bankrupt)
      (2022/C 11/09)
      Language of the case: English
      
         Referring court
      
      High Court of Justice (England & Wales), Chancery Division (Business and Property Courts of England and Wales, Insolvency and Companies List)
      
         Parties to the main proceedings
      
      
         Applicants: BJ and OV, joint trustees in bankruptcy of Mr M
      
         Defendants: Mrs M, MH, ILA, Mr M
      
         Operative part of the judgment
      
      Article 49 TFEU must be interpreted as precluding a provision of the law of a Member State which makes, in principle, the full and automatic exclusion from the bankruptcy estate of pension rights accrued under a pension scheme dependent on the requirement that, at the time of the bankruptcy, the pension scheme concerned be tax approved in that Member State, where that requirement is imposed in a situation where an EU citizen, who had, prior to becoming bankrupt, exercised his right of free movement by moving permanently to that Member State for the purposes of pursuing a self-employed economic activity there, has pension rights accrued under a pension scheme established and tax approved in his home Member State, unless the restriction on freedom of establishment constituted by that national provision is justified in so far as it furthers an overriding reason relating to the public interest, is appropriate to ensure that the objective it pursues is achieved and does not go beyond what is necessary to achieve that objective.
      
         (1)  OJ C 262, 10.8.2020.