Judgment_paragraph 45 · SF v MV and Others (C-20/23)

45In the light of the foregoing, the answer to the second question must be that Article 23(4) of the Directive on restructuring and insolvency must be interpreted as meaning that Member States are free to exclude certain specific categories of debt from the discharge of debts, such as tax and social security debts, and thus confer on them a privileged status, provided that such an exclusion is duly justified under national law.