Case C-723/23, Amilla: Judgment of the Court (Sixth Chamber) of 10 April 2025 (request for a preliminary ruling from the Juzgado de lo Mercantil No 3 de Oviedo, con sede en Gijón – Spain) – Agencia Estatal de la Administración Tributaria v VT, UP (Reference for a preliminary ruling – Judicial cooperation in civil matters – Directive (EU) 2019/1023 – Procedures concerning restructuring, insolvency and discharge of debt – Article 20 – Access to discharge – Article 23(1) and (2) – Derogations – Natural person who has become insolvent – Conditions for access to discharge of debt – Concept of dishonest or bad faith conduct – Conduct towards creditors of a third party)