Judgment_paragraph 32 · Agencia Estatal de la Administración Tributaria v A and and S.E.I v Agencia Estatal de la Administración Tributaria (C-289/23)

32In that regard, both recital 78 of the Directive on restructuring and insolvency, which refers to derogations which are ‘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 various national legal systems were complied with.

Agencia Estatal de la Administración Tributaria v A and and S.E.I v Agencia Estatal de la Administración Tributaria (C-289/23)

Agencia Estatal de la Administración Tributaria v A and and S.E.I v Agencia Estatal de la Administración Tributaria (C-289/23)

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