Court of Justice 18 May 2024, Case C-111/23, Berta and Belarmino: Order of the President of the Court of 18 May 2024 (request for a preliminary ruling from the Audiencia Provincial de Alicante – Spain) – Berta, Belarmino v Agencia Estatal de la Administración Tributaria (Directive on restructuring and insolvency – Application for discharge of debt – Exclusion of claims governed by public law)

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