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Document from the year 2023 in the subject Law - Civil / Private, Trade, Anti Trust Law, Business Law, grade: 1,0, Schmalkalden University of Applied Sciences (Faculty of Business Law), course: European and international reorganization and insolvency law, language: English, abstract: The following explanations include the objectives as well as the scope and special features of the Regulation (EU) 2015/848 of the European Parliament and of the Council of 20 May 2015 on insolvency proceedings (EuInsVO/EIR) which are illustrated by means of a practical example. The aim, to avoid bogus companies in order to move assets in other countries at the expense of creditors or to affect the International jurisdiction by relocation of registered office could thus be implemented within the EU. This was most recently confirmed by the case law (ECJ, Judgement from 24.03.2023 – C-723/20).