Joined Cases C-289/23 and C-305/23, Corván and Bacigán: Judgment of the Court (Second Chamber) of 7 November 2024 (requests for a preliminary ruling from the Juzgado de lo Mercantil no 1 de Alicante and the Juzgado de lo Mercantil no 10 de Barcelona – Spain) – Agencia Estatal de la Administración Tributaria, S.E.I. v A, Agencia Estatal de la Administración Tributaria (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)