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.
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Alina Holze
Jens M. Schmittmann
FOM University of Applied Sciences for Economics and Management
European Insolvency and Restructuring Journal
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Holze et al. (Mon,) studied this question.
synapsesocial.com/papers/68e5c1c36950a706b22b5a60 — DOI: https://doi.org/10.54195/eirj.24701