full screen background image

Events

2 August 2019 - Concours de droit comparé Société de législation comparée ... +++ 25 July 2019 - Formation: Après-midi d’étude – Blockchain et contrats intelligents Editions Larcier, ici Formation: Ap ... +++ 4 June 2019 - Formation Lexing – Marketing et RGPD Editions Larcier, ici   Format ... +++ 19 April 2019 - Société de législation comparée – Concours de droit comparé Revue internationale de droit compa ... +++ 11 April 2019 - Formation: Colloque DCCR – Droit de la consommation et protection des données à caractère personnel Revue de droit international et de ... +++ 7 March 2019 - 6ème Atelier de droit comparé – 22 mars 2019 Revue internationale de droit compa ... +++

*PIL Case Law

Published on November 27th, 2016 | by Georgios Zacharodimos

0

C‑195/15 – Reg. 1346/2000 – Public charge against immovable property to ensure payment of real property tax

Insolvency proceedings — Regulation (EC) No 1346/2000 — Article 5 — Notion of ‘third parties’ rights in rem’ — Public charge against immovable property to ensure payment of real property tax

SCI Senior Home, in administration,

v

Gemeinde Wedemark,

Hannoversche Volksbank eG

The following question was referred to the Court for a preliminary ruling:

‘Does the term “right in rem” in Article 5(1) of Regulation No 1346/2000 include a national rule such as that contained in Paragraph 12 of the [GrStG] in conjunction with the first sentence of Paragraph 77(2) of the [AO], pursuant to which real property tax debts are by operation of law a public charge on real property, and the property owner must accept enforcement against the property in that respect?’

 

The Court (Fifth Chamber) ruled:

Article 5 of Council Regulation (EC) No 1346/2000 of 29 May 2000 on insolvency proceedings must be interpreted to the effect that security created by virtue of a provision of national law, such as that at issue in the main proceedings, by which the real property of a person owing real property taxes is, by operation of law, to be subject to a public charge and that property owner must accept enforcement of the decision recording that tax debt against that property, constitutes a ‘right in rem’ for the purposes of that article.

More, here..




Tags:


About the Author


Back to Top ↑