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Case C-19/19: Judgment of the Court (First Chamber) of 11 June 2020 (request for a preliminary ruling from the Cour de cassation — Belgium) — État belge v Pantochim SA, in liquidation (Reference for a preliminary ruling — Mutual assistance for the recovery of claims — Directive 76/308/EEC — Article 6(2) and Article 10 — Directive 2008/55/EC — Second paragraph of Article 6 and Article 10 — Tax claim of requesting Member State recovered by requested Member State — Status of that claim — Concept of ‘privilege’ — Statutory set-off of that claim against tax debt of requested Member State)
ECLI:EU:UNKNOWN:62019CA0019
62019CA0019
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17.8.2020
Official Journal of the European Union
C 271/10
(Case C-19/19)
(Reference for a preliminary ruling - Mutual assistance for the recovery of claims - Directive 76/308/EEC - Article 6(2) and Article 10 - Directive 2008/55/EC - Second paragraph of Article 6 and Article 10 - Tax claim of requesting Member State recovered by requested Member State - Status of that claim - Concept of ‘privilege’ - Statutory set-off of that claim against tax debt of requested Member State)
(2020/C 271/13)
Language of the case: French
Referring court
Parties to the main proceedings
Appellant: État belge
Respondent: Pantochim SA, in liquidation
Operative part of the judgment
1.Article 6(2) of Council Directive 76/308/EEC of 15 March 1976 on mutual assistance for the recovery of claims resulting from operations forming part of the system of financing the European Agricultural Guidance and Guarantee Fund, and of the agricultural levies and customs duties, and the second paragraph of Article 6 of Council Directive 2008/55/EC of 26 May 2008 on mutual assistance for the recovery of claims relating to certain levies, duties, taxes and other measures must be interpreted as meaning that the claim of the requesting Member State is not to be treated as being a claim of the requested Member State and does not acquire the status of a claim of the requested Member State.
2.Article 10 of Directive 76/308 and Article 10 of Directive 2008/55 must be interpreted as meaning that:
—the term ‘privilege’ referred to in those provisions refers to any mechanism which results, in the event of concurrent claims, in the preferential payment of a claim;
—the option available to the requested Member State to set off claims in the event of concurrent claims constitutes a privilege, within the meaning of those provisions, where the use of that option has the effect of conferring on that Member State a preferential right or right of priority for the purposes of payment of its claims that is not available to the other creditors, which it is for the referring court to ascertain.
(1) OJ C 103, 18.3.2019.