European Commission 12 March 2014, 2014/135/EU: Commission Recommendation of 12 March 2014 on a new approach to business failure and insolvency Text with EEA relevance

14.3.2014 EN Official Journal of the European Union L 74/65 COMMISSION RECOMMENDATION of 12 March 2014 on a new approach to business failure and insolvency (Text with EEA relevance) (2014/135/EU) THE EUROPEAN COMMISSION, Having regard to the Treaty on the Functioning of the European Union, and in particular Article 292 thereof, Whereas: (1) The objective of this Recommendation is to ensure that