357 (tredje skadesforsikringsdirektiv), samt artikel 17 og 18 i Rådets første direktiv 79/267/EØF af 5. marts 1979 om samordning af de administrativt og ved lov fastsatte bestemmelser om adgang til og udøvelse af direkte livsforsikringsvirksomhed, som ændret ved Rådets andet direktiv 90/619/EØF af 8. november 1990 om samordning af love og administrative bestemmelser vedrørende livsforsikringsvirksomhed, om fastsættelse af bestemmelser, der kan lette den faktiske gennemførelse af den frie udveksling af tjenesteydelser, og om ændring af direktiv 79/267 og ved Rådets direktiv 92/96/EØF af 10. november 1992 om samordning af love og administrative bestemmelser vedrørende direkte livsforsikringsvirksomhed og om ændring af direktiv 79/267 og 90/619 (tredje livsforsikringsdirektiv), er ikke til hinder for en national lovgivning, hvorefter de aktiver, der dækker de forsikringsmæssige hensættelser, i tilfælde af konkurs, likvidation eller en tilsvarende situation af insolvens kan anvendes til betaling af lønkrav forud for betaling af forsikringskrav, såfremt de sidstnævnte krav i medfør af denne lovgivning har en privilegeret stilling, der under alle omstændigheder ikke alene omfatter de aktiver, der dækker de forsikringsmæssige hensættelser, men som også omfatter andre af selskabets aktiver, og som i medfør af en ministeriel beslutning kan være blevet udvidet til at omfatte selskabets samlede frie formue.
Articles 15 and 16 of First Council Directive 73/239/EEC of 24 July 1973 on the coordination of laws, regulations and administrative provisions relating to the taking-up and pursuit of the business of direct insurance other than life assurance, as amended by Second Council Directive 88/357/EEC of 22 June 1988 on the coordination of laws, regulations and administrative provisions relating to direct insurance other than life assurance and laying down provisions to facilitate the effective exercise of freedom to provide services and amending Directive 73/239/EEC and by Directive 92/49/EEC of 18 June 1992 on the coordination of laws, regulations and administrative provisions relating to direct insurance other than life assurance and amending Directives 73/239/EEC and 88/357/EEC (third non-life insurance Directive), and Articles 17 and 18 of First Council Directive 79/267/EEC of 5 March 1979 on the coordination of laws, regulations and administrative provisions relating to the taking-up and pursuit of the business of direct life assurance, as amended by Directive 90/619/EEC of 8 November 1990 on the coordination of laws, regulations and administrative provisions relating to direct life assurance laying down provisions to facilitate the effective exercise of freedom to provide services and amending Directive 79/267/EEC and by Directive 92/96/EEC of 10 November 1992 on the coordination of laws, regulations and administrative provisions relating to direct life assurance and amending Directives 79/267/EEC and 90/619/EEC (third life assurance directive) do not preclude national legislation under which, if an insurance company is the subject of insolvency proceedings, is put into liquidation or is otherwise in a state of insolvency, the assets representing the technical provisions may be allocated to payment of salary claims before payment of insurance claims, where that legislation accords to insurance claims a priority whose scope encompasses in any event, in addition to the assets representing the technical provisions, other assets of the undertaking and may, by virtue of a ministerial decision, have been extended to all the available assets of the undertaking.