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Case C-501/23, Finanzamt Wilmersdorf: Request for a preliminary ruling from the Bundesgerichtshof (Germany) lodged on 7 August 2023 — DL v Land Berlin
ECLI:EU:UNKNOWN:62023CN0501
62023CN0501
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Official Journal of the European Union
EN
Series C
C/2023/954
27.11.2023
(Case C-501/23, Finanzamt Wilmersdorf)
(C/2023/954)
Language of the case: German
Referring court
Parties to the main proceedings
Debtor and appellant: DL
Creditor and respondent: Land Berlin
Questions referred
1.Is the first sentence of the third subparagraph of Article 3(1) in conjunction with Article 2(10) of Regulation (EU) 2015/848 of the European Parliament and of the Council of 20 May 2015 on insolvency proceedings (‘the European Insolvency Regulation’) (1) to be interpreted as meaning that the place of operations of an individual exercising an independent business or professional activity constitutes an establishment even if the operations are carried out without any human means or assets?
2.Question 1 is answered in the negative: Is the first sentence of the third subparagraph of Article 3(1) of the European Insolvency Regulation to be interpreted as meaning that, if an individual exercising an independent business or professional activity does not maintain an establishment within the meaning of Article 2(10) of the European Insolvency Regulation, the centre of main interests is presumed to be the place where the independent business or professional activity is exercised in the absence of proof to the contrary?
3.If Question 2 is answered in the negative: Is Article 3(1) of the European Insolvency Regulation to be interpreted as meaning that, in the case of an individual exercising an independent business or professional activity who does not maintain an establishment within the meaning of Article 2(10) of the European Insolvency Regulation, the centre of main interests is presumed to be the place of the individual’s habitual residence pursuant to the first sentence of the fourth subparagraph of Article 3(1) of the European Insolvency Regulation, in the absence of proof to the contrary?
(1)
OJ 2015 L 141, p. 19.
ELI: http://data.europa.eu/eli/C/2023/954/oj
ISSN 1977-091X (electronic edition)
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Language of the case: German