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*PIL Case Law

Published on November 27th, 2016 | by Georgios Zacharodimos


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,


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.

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