Judgment of the Court (Sixth Chamber) of 10 April 2025.#Agencia Estatal de la Administración Tributaria v VT and 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.#Case C-723/23.