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

Judgment of 7 Nov 2024

law://eu/cjeu/2023/c-289-23/para_44@2026-11-14

44It follows that Article 23(2) must be interpreted as not precluding national legislation which excludes access to the discharge of debt in well-defined circumstances in which the debtor has not acted dishonestly or in bad faith.

Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.

Key facts

Court: Court of Justice · Second Chamber
Case: C-289/23 · ECLI:EU:C:2024:934
Decided: 7 Nov 2024
Procedure: Preliminary reference · referred by the Juzgado de lo Mercantil no 1 de Alicante (Commercial Court No 1, Alicante, Spain) (C‑289/23) and the Juzgado de lo Mercantil no 10 de Barcelona (Commercial Court No 10, Barcelona, Spain) (C‑305/23)
Applicants: Agencia Estatal de la Administración Tributaria; S.E.I.
Defendants: A; Agencia Estatal de la Administración Tributaria
Rapporteur: F. Biltgen
Advocate General: J. Richard de la Tour
Bench: 3 judges
F. Biltgen, M.L. Arastey Sahún, J. Passer
Language: Spanish
Official: CURIA · EUR-Lex 62023CJ0289

Topics

Approximation of laws Freedom of establishment

History · 1 version

7 Nov 2024Reading

Connections

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Interprets 1: Directive (EU) 2019/1023
Cited by 1: Agencia Estatal de la Administración Tributaria v VT and UP (C-723/23)2 provisions
Cites 6: SF v MV and Others (C-20/23); Directive (EU) 2019/1023; Julieta and Rogelio v Agencia Estatal de la Administración Tributaria (C-687/22); Criminal proceedings against S.Z (C-67/23); Agencia Estatal de la Administración Tributaria v A and and S.E.I v Agencia Estatal de la Administración Tributaria (C-289/23); PJ v Agenzia delle dogane e dei monopoli - Ufficio dei monopoli per la Toscana and Ministero dell'Economia e delle Finanze (C-452/20)