The 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.