Case C-501/23, Finanzamt Wilmersdorf: Request for a preliminary ruling from the Bundesgerichtshof (Germany) lodged on 7 August 2023 — DL v Land Berlin

Official Journal of the European Union EN C series C/2023/954 27.11.2023 Request for a preliminary ruling from the Bundesgerichtshof (Germany) lodged on 7 August 2023 —DL v Land Berlin (Case C-501/23, Finanzamt Wilmersdorf) (C/2023/954) Language of the case: German Referring court Bundesgerichtshof Parties to the main proceedings Debtor and appellant: DL Creditor and respondent: Land Berlin Questions referred 1. Is the first sentence of the third subparagraph of Article 3(1) in conjunction with Article 2(10) of Regulation (EU) 2015/848 of the European Parliament and of the Council of 20 May 2015 on insolvency proceedings (‘the European Insolvency Regulation’) (1) to be interpreted as meaning that the place of operations of an individual exercising an independent business or professional activity constitutes an establishment even if the operations are carried out without any human means or assets? 2. Question 1 is answered in the negative: Is the first sentence of the third subparagraph of Article 3(1) of the European Insolvency Regulation to be interpreted as meaning that, if an individual exercising an independent business or professional activity does not maintain an establishment within the meaning of Article 2(10) of the European Insolvency Regulation, the centre of main interests is presumed to be the place where the independent business or professional activity is exercised in the absence of proof to the contrary? 3. If Question 2 is answered in the...