Tax on asset sale proceeds included in debt restructuring plan; court allows tax liability.

The Supreme Court of Finland ruled that tax on the gain from the sale of assets was properly included within the scope of the debtor's debt restructuring plan. The debtors had sold their property in early 1995, but their formal debt restructuring proceedings were not initiated until October 1995. The court determined that the tax obligation arose from the sale itself, which was a necessary precursor to the restructuring, thereby falling within the plan's coverage.