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Case C-501/23, Finanzamt Wilmersdorf (Assets of self-employed persons): Judgment of the Court (Eighth Chamber) of 19 September 2024 (request for a preliminary ruling from the Bundesgerichtshof – Germany) – DL v Land Berlin (Reference for a preliminary ruling – Judicial cooperation in civil matters – Insolvency proceedings – Regulation (EU) 2015/848 – Article 3 – International jurisdiction – Centre of main interests of an individual exercising an independent business activity – Concept of principal place of business – Concept of establishment – Chairman of the supervisory board of a public limited company)
ECLI:EU:UNKNOWN:62023CA0501
62023CA0501
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Official Journal of the European Union
C series
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C/2024/6396
(Case C-501/23, (1) Finanzamt Wilmersdorf (Assets of self-employed persons))
(Reference for a preliminary ruling - Judicial cooperation in civil matters - Insolvency proceedings - Regulation (EU) 2015/848 - Article 3 - International jurisdiction - Centre of main interests of an individual exercising an independent business activity - Concept of ‘principal place of business’ - Concept of ‘establishment’ - Chairman of the supervisory board of a public limited company)
(C/2024/6396)
Language of the case: German
Referring court
Parties to the main proceedings
Applicant: DL
Defendant: Land Berlin
Operative part of the judgment
1.The third subparagraph of Article 3(1) of Regulation (EU) 2015/848 of the European Parliament and of the Council of 20 May 2015 on insolvency proceedings
must be interpreted as meaning that the concept of ‘principal place of business’ of an individual exercising an independent business or professional activity, within the meaning of that provision, does not correspond to the concept of ‘establishment’ defined in Article 2(10) of that regulation.
2.The third subparagraph of Article 3(1) of Regulation 2015/848
must be interpreted as meaning that with regard to an individual exercising an independent business or professional activity, it is to be presumed, in the absence of proof to the contrary, that that individual’s centre of main interests is situated in the principal place of business of that individual, even where that activity does not require any human means or any asset.
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(1) OJ C C/2023/954.
ELI: http://data.europa.eu/eli/C/2024/6396/oj
ISSN 1977-091X (electronic edition)
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