Agencia Estatal de la Administración Tributaria v VT and UP (C-723/23)

Judgment of 10 Apr 2025

law://eu/cjeu/2023/c-723-23/para_1@2026-11-13

1This request for a preliminary ruling concerns the interpretation of Article 20 and Article 23(1) of Directive (EU) 2019/1023 of the European Parliament and of the Council of 20 June 2019 on preventive restructuring frameworks, on discharge of debt and disqualifications, and on measures to increase the efficiency of procedures concerning restructuring, insolvency and discharge of debt, and amending Directive (EU) 2017/1132 (Directive on restructuring and insolvency) (OJ 2019 L 172, p. 18).

Agencia Estatal de la Administración Tributaria v VT and UP (C-723/23)

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