Julieta and Rogelio v Agencia Estatal de la Administración Tributaria.

• Jurisdiction: European Union
• Celex Number: 62022CJ0687
• ECLI: ECLI:EU:C:2024:287
• Date: 11 April 2024
• Docket Number: C-687/22
• Court: Court of Justice (European Union)

Provisional text

JUDGMENT OF THE COURT (Second Chamber)

11 April 2024 (*)

(Reference for a preliminary ruling – Judicial cooperation in civil matters – Directive (EU) 2019/1023 – Procedures concerning restructuring, insolvency and discharge of debt – Article 20 – Access to discharge – Article 20(1) – Full discharge of debt – Article 23 – Derogations – Article 23(4) – Exclusion of certain categories of debt from the discharge of debt – Exclusion of claims governed by public law – Justification under national law – Legal effects of directives – Obligation to interpret national law in conformity with EU law)

In Case C‑687/22,

REQUEST for a preliminary ruling under Article 267 TFEU from the Audiencia Provincial de Alicante (Provincial Court, Alicante, Spain), made by decision of 11 October 2022, received at the Court on 7 November 2022, in the proceedings

Julieta,

Rogelio

v

Agencia Estatal de la Administración Tributaria,

THE COURT (Second Chamber),

composed of A. Prechal, President of the Chamber, F. Biltgen (Rapporteur), N. Wahl, J. Passer and M.L. Arastey Sahún, Judges,

Advocate General: J. Richard de la Tour,

Registrar: A. Calot Escobar,

having regard to the written procedure,

after considering the observations submitted on behalf of:

– the Spanish Government, by A. Gavela Llopis, acting as Agent,

– the European Commission, by G. Braun and J.L. Buendía Sierra, acting as Agents,

after hearing the Opinion of the Advocate General at the sitting on 14 December 2023,

gives the following

Judgment

1 This request for a preliminary ruling concerns the interpretation of Article 23(4) 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, ‘the Restructuring and Insolvency Directive’).

2 The request has been made in proceedings between two natural persons who have become insolvent (‘the debtors’) and the Agencia Estatal de la Administración Tributaria (State Tax Administration Agency, Spain) (‘the AEAT’), concerning an application for discharge of debt filed by the debtors in the course of the insolvency proceedings concerning them.

Legal context

European Union law

3 Recitals 1, 78 and 81 of the Restructuring and Insolvency Directive state:

‘(1) The objective of this Directive is to contribute to the proper functioning of the internal market and remove obstacles to the exercise of fundamental freedoms, such as the free movement of capital and freedom of establishment, which result from differences between national laws and procedures concerning preventive restructuring, insolvency, discharge of debt, and disqualifications. Without affecting workers’ fundamental rights and freedoms, this Directive aims to remove such obstacles by ensuring that: viable enterprises and entrepreneurs that are in financial difficulties have access to effective national preventive restructuring frameworks which enable them to continue operating; honest insolvent or over-indebted entrepreneurs can benefit from a full discharge of debt after a reasonable period of time, thereby allowing them a second chance; and that the effectiveness of procedures concerning restructuring, insolvency and discharge of debt is improved, in particular with a view to shortening their length.

…

(78) A full discharge of debt or the ending of disqualifications after a period no longer than three years is not appropriate in all circumstances, therefore derogations from this rule which are duly justified by reasons laid down in national law might need to be introduced. …

…

(81) Where there is a duly justified reason under national law, it could be appropriate to limit the possibility of discharge for certain categories of debt. It should be possible for Member States to exclude secured debts from eligibility for discharge only up to the value of the collateral as determined by national law, while the rest of the debt should be treated as unsecured debt. Member States should be able to exclude further categories of debt when duly justified.’

4 Article 1(1) of the Restructuring and Insolvency Directive provides:

‘This Directive lays down rules on:

(a) preventive restructuring frameworks available for debtors in financial difficulties when there is a likelihood of insolvency, with a view to preventing the insolvency and ensuring the viability of the debtor;

(b) procedures leading to a discharge of debt incurred by insolvent entrepreneurs; and

(c) measures to increase the efficiency of procedures concerning restructuring, insolvency and discharge of debt.’

5 Article 20 of that directive, entitled ‘Access to discharge’, provides:

‘1. Member States shall ensure that insolvent entrepreneurs have access to at least one procedure that can lead to a full discharge of debt in accordance with this Directive.

Member States may require that the trade, business, craft or profession to which an insolvent entrepreneur’s debts are related has ceased.

2. Member States in which a full discharge of debt is conditional on a partial repayment of debt by the entrepreneur shall ensure that the related repayment obligation is based on the individual situation of the entrepreneur and, in particular, is proportionate to the entrepreneur’s seizable or disposable income and assets during the discharge period, and takes into account the equitable interest of creditors.

…’

6 Article 23 of that directive, entitled ‘Derogations’, provides, at paragraph 4:

‘Member States may exclude specific categories of debt from discharge of debt, or restrict access to discharge of debt or lay down a longer discharge period where such exclusions, restrictions or longer periods are duly justified, such as in the case of:

(a) secured debts;

(b) debts arising from or in connection with criminal penalties;

(c) debts arising from tortious liability;

(d) debts regarding maintenance obligations arising from a family relationship, parentage, marriage or affinity;

(e) debts incurred after the application for or opening of the procedure leading to a discharge of debt; and

(f) debts arising from the obligation to pay the cost of the procedure leading to a discharge of debt.’

7 Article 34(1) of the Restructuring and Insolvency Directive provides:

‘1. Member States shall adopt and publish, by 17 July 2021, the laws, regulations and administrative provisions necessary to comply with this Directive, with the exception of the provisions necessary to comply with points (a), (b) and (c) of Article 28 which shall be adopted and published by 17 July 2024 and the provisions necessary to comply with point (d) of Article 28 which shall be adopted and published by 17 July 2026. They shall immediately communicate the text of those provisions to the [European] Commission.

They shall apply the laws, regulations and administrative provisions necessary to comply with this Directive from 17 July 2021, with the exception of the provisions necessary to comply with points (a), (b) and (c) of Article 28, which shall apply from 17 July 2024 and of the provisions necessary to comply with point (d) of Article 28, which shall apply from 17 July 2026.’

8 Pursuant to Article 35 of the Restructuring and Insolvency Directive, which provides that that directive is to enter into force on the twentieth day following that of its publication in the Official Journal of the European Union, that directive entered into force on 16 July 2019.

Spanish law

9 The Real Decreto-ley 1/2015 de mecanismo de segunda oportunidad, reducción de carga financiera y otras medidas de orden social (Royal Decree-Law 1/2015 on a second chance mechanism, reduction in financial burdens and other social measures) of 27 February 2015 (BOE No 51 of 28 February 2015, p. 19058), converted without amendment into Law 25/2015 of 28 July 2015, amended Ley 22/2003 Concursal (Insolvency Law 22/2003) of 9 July 2003 (BOE No 164 of 10 July 2003, p. 26905), by introducing a new Article 178bis to govern the benefit of discharge of debt. Article 178bis established a system allowing the debtor concerned to opt either for immediate discharge of debt (Article 178bis(3)(4)) or for deferred discharge of debt subject to a payment plan (Article 178bis(3)(5)). As regards deferred discharge of debt, Article 178bis(5)(1) provided:

‘The benefit of discharge of debt granted to the debtors referred to in paragraph 3(5) shall apply to that part of the following claims that remains unpaid:

1° Ordinary and subordinated claims outstanding at the date of the termination of the insolvency proceedings, even where they have not been notified, with the exception of claims governed by public law and claims for maintenance payments.

…’.

10 The Real Decreto Legislativo 1/2020 por el que se aprueba el texto refundido de la Ley Concursal (Royal Legislative Decree 1/2020 approving the consolidated text of the Insolvency Law) of 5 May 2020 (BOE No 127 of 7 May 2020, p. 31518) (‘the TRLC’) further amended Insolvency Law 22/2003, replacing Article 178bis of that Law with a new chapter, and excluding claims governed by public law from the scope of discharge of debt, whether immediate or deferred.

11 Article 491(1) of the TRLC stated:

‘Provided that claims against the estate and preferential...