The Scope of Protection of the Principle of Sovereign Immunity against Insolvency Challenges in the European Single Market considering Article 6 (1) EU Insolvency Regulation

Authors

  • Alina Holze
  • Jens M. Schmittmann

DOI:

https://doi.org/10.54195/eirj.24701

Keywords:

Tax liabilities , Cross-border insolvency, Art. 6 EIR , Sovereign immunity, Public International Law

Abstract

Tax law and insolvency law rarely intersect with Public International Law and European Law. Yet, a case currently before the Court of Justice of the European Union (CJEU) directly addresses this intersection. It thereby offers a valuable opportunity to explore the interplay between these areas of law. The legal debate mainly revolves around the interpretation of Article 6 (1) of the EU Insolvency Regulation (EIR), which has not often been dealt with yet.

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Author Biographies

  • Alina Holze

    Dipl. jur. Alina Holze is a graduate lawyer from Germany and PhD Candidate at Leibniz University Hannover/University of Cambridge. She currently conducts her law clerkship at the Kammergericht in Berlin. Her research focuses on insolvency law, corporate restructuring but also on urban planning law and constitutional law.

  • Jens M. Schmittmann

    Professor Dr iur. Jens M. Schmittmann is a professor of general business administration, commercial and tax law at the FOM Hochschule für Oekonomie und Management, Essen, and is a member of the Senate for Lawyers' Professional Matters of the Federal Court of Justice. He specialises in tax law, commercial and corporate law as well as insolvency and reorganisation law and is also a tax consultant in Essen. The author is founding partner of the law firm PRO REO Law Essen/Munich.

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Published

2025-10-06

Issue

2025

Section

Case Notes

License

Copyright (c) 2025 Alina Holze, Jens M. Schmittmann

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

How to Cite

Holze, A., & Schmittmann, J. M. (2025). The Scope of Protection of the Principle of Sovereign Immunity against Insolvency Challenges in the European Single Market considering Article 6 (1) EU Insolvency Regulation. European Insolvency and Restructuring Journal. https://doi.org/10.54195/eirj.24701