Tax law and insolvency law rarely intersect with Public International Law and European Law. Yet, a case currently before the Court of Justice of the European Union (CJEU) directly addresses this intersection. It thereby offers a valuable opportunity to explore the interplay between these areas of law. The legal debate mainly revolves around the interpretation of Article 6 (1) of the EU Insolvency Regulation (EIR), which has not often been dealt with yet.
Holze et al. (Mon,) studied this question.