Reference for a preliminary ruling from the High Court of Justice Business and Property Courts of England and Wales (United Kingdom) made on 22 April 2020 – Joint Trustee (1) in Bankruptcy of Mr M. and Joint Trustee (2) in Bankruptcy of Mr M. v Mrs M, MH, ILA and Mr M
(Case C-168/20)
Language of the case: English
Referring court
High Court of Justice Business and Property Courts of England and Wales
Parties to the main proceedings
Applicants: Joint Trustee (1) in Bankruptcy of Mr M. and Joint Trustee (2) in Bankruptcy of Mr M.
Respondents: Mrs M, MH, ILA and Mr M
Questions referred
Where a national of a Member State has exercised his rights under Articles 21, 49 TFEU and the Citizens’ Rights Directive (Parliament and Council Directive 2004/38/EC)1 by moving to or establishing himself in the United Kingdom, is it compatible with those provisions for section 11 WRPA 1999 to make exclusion from bankruptcy of pension rights in a pension scheme, including those established and tax approved in another Member State, dependent on the pension scheme being, at the time of the bankruptcy, registered under s 153 FA 2004 or prescribed by regulation 2 of the 2002 Regulations and thus tax approved in the United Kingdom ?
In answering Question 1), is it relevant or necessary:
to determine whether the individual moved to the United Kingdom in order, primarily, to declare his bankruptcy in the United Kingdom?
to take into account (i) the protections which may be available to the bankrupt in respect of unapproved pension schemes under s 12 WRPA 1999 and (ii) the possibility for the trustees in bankruptcy to recover sums in respect of approved pension arrangements?
to take into account the requirements to which pension schemes registered and tax approved in the United Kingdom are subject?
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1 Directive 2004/38/EC of the European Parliament and of the Council of 29 April 2004 on the right of citizens of the Union and their family members to move and reside freely within the territory of the Member States amending Regulation (EEC) No 1612/68 and repealing Directives 64/221/EEC, 68/360/EEC, 72/194/EEC, 73/148/EEC, 75/34/EEC, 75/35/EEC, 90/364/EEC, 90/365/EEC and 93/96/EEC (OJ 2004, L 158, p. 77).