Supreme Court allows debt arrangement despite prior tax debt due to lack of significant hardship reasons.

The Supreme Court of Finland allowed the applicant's request for a debt arrangement despite a prior tax debt from over ten years ago. The applicant argued that the long passage of time and current financial difficulties constituted significant reasons for relief, while the opposing party contended that the original criminal debt remained a statutory barrier. The court ruled that the statutory prohibition on debt arrangements for those with criminal debts was not absolute, permitting the arrangement when the debtor demonstrated compelling circumstances of hardship.