Case C-168/20: Judgment of the Court (Third Chamber) of 11 November 2021 (request for a preliminary ruling from the High Court of Justice (England & Wales), Chancery Division (Business and Property Courts of England and Wales, Insolvency and Companies List) — United Kingdom) — BJ and OV, joint trustees in bankruptcy of Mr M, v Mrs M, MH, ILA, Mr M (Reference for a preliminary ruling — Freedom of movement of persons — Citizenship of the Union — Article 21 TFEU — Freedom of establishment — Article 49 TFEU — Equal treatment — Directive 2004/38/EC — Article 24(1) — Legislation of the United Kingdom of Great Britain and Northern Ireland making the exclusion, in principle in full and automatically, from the bankruptcy estate of pension rights accrued under a pension scheme dependent on prior registration of the pension scheme with the tax authorities — Application of that requirement in bankruptcy proceedings in respect of an EU citizen who has exercised his right to freedom of movement in order to pursue a self-employed occupation in the United Kingdom on a permanent basis — That EU citizen’s pension rights accrued under a pension scheme established and tax approved in his home Member State — Inability to avail of the protection of exclusion from the bankruptcy estate of those pension rights — Application to those pension rights of a system of exclusion from the bankruptcy estate significantly less advantageous to the bankrupt)

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