European Commission 7 December 2022, COMMISSION STAFF WORKING DOCUMENT EXECUTIVE SUMMARY OF THE IMPACT ASSESSMENT REPORT Accompanying the document Proposal for a Directive harmonising certain aspects of insolvency law

EUROPEAN COMMISSION Brussels, 7.12.2022 SWD(2022) 396 final COMMISSION STAFF WORKING DOCUMENT EXECUTIVE SUMMARY OF THE IMPACT ASSESSMENT REPORT Accompanying the document Proposal for a Directive harmonising certain aspects of insolvency law {COM(2022) 702 final} - {SEC(2022) 434 final} - {SWD(2022) 395 final} Need for action Insolvency proceedings aim at ensuring an orderly winding down or