Judgment_paragraph 37 · Skarb Pánstwa Rzeczpospolitej Polskiej – Generalny Dyrektor Dróg Krajowych i Autostrad v Stephan Riel, en qualité d’administrateur judiciaire de Alpine Bau GmbH (C-47/18)

37In the present case, it should be noted that, apart from the fact that the action for a declaration of the existence of claims provided for in Article 110 of the IO, brought by the applicant in the main proceedings, constitutes an element of Austrian insolvency legislation, it is clear from the wording of that provision that that action is intended to be brought in the context of insolvency proceedings, by creditors participating in those insolvency proceedings, in the event of a dispute concerning the accuracy or ranking of claims declared by those creditors.