Judgment_paragraph 43 · Julieta and Rogelio v Agencia Estatal de la Administración Tributaria (C-687/22)

43In that regard, both recital 78 of the Restructuring and Insolvency Directive, which refers to derogations ‘duly justified by reasons laid down in national law’, and recital 81 of that directive, which refers to a reason ‘duly justified … under national law’, permit the inference that the EU legislature considered that it was sufficient that the detailed rules laid down for that purpose in the different national legal systems were complied with.