January 23
2022
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Trajan Shipley
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11th November 2021
Banking & Finance Internal Market

Prior tax approval of pension schemes by host Member State to ensure protection from bankruptcy estate precluded by freedom of establishment: Court of Justice

The Court of Justice delivered judgment today in MH and ILA (Pension rights in case of bankruptcy) (C-168/20), a case concerning the compatibility with EU free movement law of national bankruptcy law provisions requiring a prior tax approval of pension schemes registered with tax authorities from another Member State in order to be protected through exclusion from a bankruptcy estate.

The Court of Justice was called on to clarify, for the cases in which a national of a Member State has exercised his rights under Articles 21, 49 TFEU and the Citizens’ Rights Directive by moving to or establishing himself in the United Kingdom, whether these provisions allow for UK legislation to make exclusion from bankruptcy of pension rights in a

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