CJEU – Recent Developments in Direct Taxation 2023
1. Aufl. 2024
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1. Preliminary ruling referred by the Commercial Court num. 1 of Alicante, Corván case, (C-289/23)
1.1. Facts of the case
On 7 July 2022, the debtor, Mr A, petitioned for insolvency, following his earlier attempts to reach an out-of-court payment agreement. When the insolvency petition was filed, the debtor’s notified debt stood at EUR 537,787.
On 26 July 2022, the Commercial Court num. 1 of Alicante issued an insolvency order and finalised the insolvency proceedings on the ground that the assets available to creditors were insufficient.
On , the debtor applied for discharge of his unpaid liabilities, seeking full discharge of the liabilities he had been unable to pay in the insolvency proceedings.
On 14 October 2022, the Spanish State Counsel (Abogacía del Estado), acting on behalf of the Spanish State Tax Agency (Agencia Estatal de Administración Tributaria –AEAT–), objected to the discharge of unpaid liabilities on the ground that a number of claims governed by public law remained pending.
S. 146Specifically, the AEAT states that, in addition to the notified claims, Mr A has debts in respect of public claims in the amount of EUR 127,170.56 of which EUR 36,108.97 correspond ...