Company – Insolvency. The Court of Justice of the European Union gave a preliminary ruling, deciding that art 4 of Council Regulation (EC) 1346/2000 had to be interpreted as meaning that provisions of domestic law of the state of the opening of insolvency proceedings which provided, in relation to a creditor who had not taken part in the insolvency proceedings, for the forfeiture of its right to pursue its claim or for the suspension of the enforcement of such a claim in another member state, came within its scope of application. Further, the fiscal nature of the claim pursued by means of enforcement in a member state other than the state of the opening of proceedings had no bearing on the Court's answer.