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Case C-620/19: Request for a preliminary ruling from the Bundesverwaltungsgericht (Germany) lodged on 20 August 2019 — Land Nordrhein-Westfalen v D.-H. T., acting as insolvency administrator in relation to the assets of J & S Service UG (limited liability)
ECLI:EU:UNKNOWN:62019CN0620
62019CN0620
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11.11.2019
Official Journal of the European Union
C 383/43
(Case C-620/19)
(2019/C 383/51)
Language of the case: German
Referring court
Parties to the main proceedings
Appellant on a point of law, appellant in the first appeal and defendant: Land Nordrhein-Westfalen
Respondent in the appeal on a point of law, respondent in the first appeal and applicant: D.-H. T., acting as insolvency administrator in relation to the assets of J & S Service UG (limited liability)
Interested party: the representative of the federal interest before the Bundesverwaltungsgericht
Questions referred
1.Does Article 23(1)(j) of Regulation (EU) 2016/679 (1) also serve to protect the interests of financial authorities?
2.If so, does the wording ‘the enforcement of civil law claims’ also cover the defence of the financial authority against civil law claims and must such claims already have been submitted?
3.Does the provision of Article 23(1)(e) of Regulation (EU) 2016/679 relating to the protection of an important financial interest of a Member State in taxation matters allow a restriction of the right of access under Article 15 of Regulation (EU) 2016/279 in relation to the defence of civil law insolvency avoidance claims against the financial authority?
* Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016 on the protection of natural persons with regard to the processing of personal data and on the free movement of such data, and repealing Directive 95/46/EC (General Data Protection Regulation) (OJ 2016 L 119, p. 1).
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(1) Language of the case: German.