Judgment of the Court (Second Chamber) of 7 November 2024.#Agencia Estatal de la Administración Tributaria v A and and S.E.I v Agencia Estatal de la Administración Tributaria.#Requests for a preliminary ruling from the Juzgado de lo Mercantil no 1 de Alicante and Juzgado de lo Mercantil no 10 de Barcelona.#Reference for a preliminary ruling – Judicial cooperation in civil matters – Directive (EU) 2019/1023 – Procedures concerning restructuring, insolvency and discharge of debt – Article 1(4) – Subject matter and scope – Extension of procedures to insolvent natural persons who are not entrepreneurs – Article 20 – Access to discharge of debt – Article 23(1), (2) and (4) – Derogations – Exclusion of specific categories of debt from discharge of debt – Natural person who has become insolvent – Good faith of the debtor – Conditions for access to discharge of debt – Exclusion of claims governed by public law.#Joined Cases C-289/23 and C-305/23.