Hamburg, 8 March 2022: On 25 February 2022, the Federal Administrative Court ruled that an insolvency administrator is not entitled to information about the tax circumstances of an insolvency debtor on the basis of the right to freedom of information (BVerwG 10 C 4.21). The plaintiff insolvency administrator was still successful in the lower courts.
Authorities are stingy with information to insolvency administrators
BRRS partner Joachim Büttner has been dealing with this topic in detail for years. Like many insolvency administrators, he is often confronted with authorities that block requests for information in ongoing insolvency proceedings and thus make it difficult or even impossible to enforce claims under insolvency law. His first comment on the current decision:
“The decision is a step backwards for freedom of information. It accepts a curtailment of rights that were introduced in order to increase the transparency of all state action and improve the participation of citizens in all state activities as well as to enable the control of state action. “
Unequal treatment of different authorities
In addition, the decision creates unjustified unequal treatment. Büttner continues:
“A special right for the tax authorities is being accepted: In relation to the financial administration of a federal state or the federal government, access rights to information – existing under the IFG of a federal state or also the IFG Bund – are – as a result – eliminated by the AO. The decision thus leads to unequal treatment of public authorities. The collection agencies for social security contributions are still fully obliged to grant access to information in accordance with the IFG (federal government) or the state IFGs.”
Lower courts:
OVG Münster, 15 A 162/17 – Judgement of 14 September 2017 –
VG Cologne, 13 K 4797/15 – Judgement of 01 December 2016 –