With the draft directive of November 22, 2016 on preventive restructuring frameworks, the EU Commission is pursuing the goal of creating a preinsolvency restructuring culture across Europe. Tax law is of particular importance in this context. Therefore, the question was discussed in the context of this workshop:
Does tax law have the power to override the preventive restructuring framework proposed by the EU Commission?
This workshop, which was primarily aimed at experts, was hosted by the Hamburger Kreis für Sanierungs- und Insolvenzsteuerrecht e.V. (Hamburg Circle for Restructuring and Insolvency Tax Law), the Chair of Insolvency Law at the Ruprecht-Karls University of Heidelberg and the HEIDELBERGER GEMEINNÜTZIGE GESELLSCHAFT FÜR UNTERNEHMENSRESTRUKTURIERUNG MBH (HGGUR).