Judgment_paragraph 40 · Julieta and Rogelio v Agencia Estatal de la Administración Tributaria (C-687/22)

40As regards, in the second place, the Member States’ discretion in exercising that power, it should be noted that – as the Advocate General has shown in points 39 to 43 of his Opinion – neither the Restructuring and Insolvency Directive nor the related travaux préparatoires can substantiate the argument put forward, in particular, by the referring court, that given the internal coherence of the categories of debt expressly referred to in Article 23(4) of that directive, the EU legislature intended to limit the Member States’ discretion as regards the exclusion of categories of debt other than those listed in Article 23(4), such as claims governed by public law, from discharge of debt. On the contrary, it is apparent more particularly from those travaux préparatoires that the EU legislature had a stated intention to leave the Member States a certain discretion so that they may, when transposing that directive into their national law, take account of the local economic situation and legal structures.

Julieta and Rogelio v Agencia Estatal de la Administración Tributaria (C-687/22)

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