A Curious tale between a fresh start and non-dischargeable debts in European Union insolvency law

ENThe article analyses the problems of non-dischargeable debts in the European Union insolvency law. The aim is to analyse what discharge of debt means as a legal concept and what are the legal consequences when a debtor is discharged from pre-bankruptcy debt. The article focuses on the idea of a full discharge as the leading concept in the discharge procedure and how it should be interpreted in accordance with the aim of a fresh start which is granted after the discharge. The article focused on the list of non-dischargeable debt established in the European Union insolvency law and assesses the specific categories of debts from which a debtor is not discharged and provides critical analysis whether the established list of non-dischargeable debt is compatible with the aim of a fresh start. It also analyses whether a debtor should be discharged from tax claims after the discharge procedure. Keywords: Discharge of debt, a fresh start, insolvency law, EU law, US bankruptcy law, full discharge, non-dischargeable debt, tax claims, state aid.