{"id":1778,"date":"2024-11-08T15:10:43","date_gmt":"2024-11-08T13:10:43","guid":{"rendered":"https:\/\/lexcovery.com\/2024\/11\/judgment-of-the-court-second-chamber-of-7-november-2024-agencia-estatal-de-la-administracion-tributaria-and-s-e-i-v-a-and-agencia-estatal-de-la-administracion-tributaria-reference-for-a-preliminary\/"},"modified":"2024-11-08T15:10:43","modified_gmt":"2024-11-08T13:10:43","slug":"judgment-of-the-court-second-chamber-of-7-november-2024-agencia-estatal-de-la-administracion-tributaria-and-s-e-i-v-a-and-agencia-estatal-de-la-administracion-tributaria-reference-for-a-preliminary","status":"publish","type":"post","link":"https:\/\/lexcovery.com\/en\/2024\/11\/judgment-of-the-court-second-chamber-of-7-november-2024-agencia-estatal-de-la-administracion-tributaria-and-s-e-i-v-a-and-agencia-estatal-de-la-administracion-tributaria-reference-for-a-preliminary\/","title":{"rendered":"Judgment of the Court (Second Chamber) of 7 November 2024.Agencia Estatal de la Administraci\u00f3n Tributaria and S.E.I v A and Agencia Estatal de la Administraci\u00f3n Tributaria.Reference for a preliminary ruling \u2013 Judicial cooperation in civil matters \u2013 Directive (EU) 2019\/1023 \u2013 Procedures concerning restructuring, insolvency and discharge of debt \u2013 Article 1(4) \u2013 Subject matter and scope \u2013 Extension of procedures to insolvent natural persons who are not entrepreneurs \u2013 Article 20 \u2013 Access to discharge of debt \u2013 Article 23(1), (2) and (4) \u2013 Derogations \u2013 Exclusion of specific categories of debt from discharge of debt \u2013 Natural person who has become insolvent \u2013 Good faith of the debtor \u2013 Conditions for access to discharge of debt \u2013 Exclusion of claims governed by public law.Joined Cases C-289\/23 and C-305\/23."},"content":{"rendered":"<p>This judgment concerns the interpretation of Directive 2019\/1023 on restructuring and insolvency, particularly regarding discharge of debt provisions. The essence of the judgment is that it clarifies how Member States can implement derogations from debt discharge rules. The Court ruled that while Member States have discretion to restrict access to debt discharge beyond what&#8217;s explicitly listed in the Directive, such restrictions must be well-defined and duly justified under national law. The main provisions interpreted include: <\/p>\n<ul>\n<li>Member States can exclude certain categories of debt (like public law claims) from discharge, but must justify such exclusions<\/li>\n<li>When extending debt discharge procedures to non-entrepreneurs, Member States must apply all relevant provisions of the Directive<\/li>\n<li>States can set quantitative limits on debt discharge without basing them on actual debt amounts<\/li>\n<li>Restrictions can apply to negligent\/imprudent behavior even without bad faith<\/li>\n<\/ul>\n<p> The judgment is significant as it balances Member State discretion in implementing insolvency rules with the need to ensure effective debt discharge mechanisms. It particularly impacts how public claims (tax, social security) can be treated differently from private debts in insolvency proceedings.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>This judgment concerns the interpretation of Directive 2019\/1023 on restructuring and insolvency, particularly regarding discharge of debt provisions. The essence of the judgment is that it clarifies how Member States can implement derogations from debt discharge rules. The Court ruled that while Member States have discretion to restrict access to debt discharge beyond what&#8217;s explicitly&hellip;<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_bbp_topic_count":0,"_bbp_reply_count":0,"_bbp_total_topic_count":0,"_bbp_total_reply_count":0,"_bbp_voice_count":0,"_bbp_anonymous_reply_count":0,"_bbp_topic_count_hidden":0,"_bbp_reply_count_hidden":0,"_bbp_forum_subforum_count":0,"pmpro_default_level":"","footnotes":""},"categories":[13,42],"tags":[],"class_list":["post-1778","post","type-post","status-publish","format-standard","hentry","category-eu-legislation-general-en","category-eu-legislation-important","pmpro-has-access"],"acf":{"patreon-level":0},"_links":{"self":[{"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/posts\/1778","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/comments?post=1778"}],"version-history":[{"count":0,"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/posts\/1778\/revisions"}],"wp:attachment":[{"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/media?parent=1778"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/categories?post=1778"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lexcovery.com\/en\/wp-json\/wp\/v2\/tags?post=1778"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}