European Commission 7 December 2022, COMMISSION STAFF WORKING DOCUMENT IMPACT ASSESSMENT REPORT Accompanying the document Proposal for a Directive of the European Parliament and of the Council harmonising certain aspects of insolvency law

EUROPEAN COMMISSION Brussels, 7.12.2022 SWD(2022) 395 final COMMISSION STAFF WORKING DOCUMENT IMPACT ASSESSMENT REPORT Accompanying the document Proposal for a Directive of the European Parliament and of the Council harmonising certain aspects of insolvency law {COM(2022) 702 final} - {SEC(2022) 434 final} - {SWD(2022) 396 final} Table of Contents 1.Introduction 1.1.Political context 1.2.