Court of Justice of the European Union · Judgment
C-723/23Agencia Estatal de la Administración Tributaria v VT and UP
- Decided
- 2025-04-10
- ECLI
- ECLI:EU:C:2025:262
- CELEX
- 62023CJ0723
- Finality
- Final, the decision cannot be appealed
The court's own keywords
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 23(1) and (2) – Derogations – Natural person who has become insolvent – Conditions for access to discharge of debt – Concept of ‘dishonest or bad faith’ conduct – Conduct towards creditors of a third party.
Interprets
Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.
The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.
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