Supreme Court dismisses debt arrangement claim where criminal debt remains after tax debt exemption.

The Supreme Court dismissed the applicant's request for a debt arrangement, ruling that a criminal debt for tax fraud remains a statutory obstacle even after a state office granted a tax debt exemption. The applicant argued that the exemption removed the criminal debt's barrier, but the court held that the exemption only covered the tax portion, leaving the criminal liability intact. Consequently, the court determined that the applicant could not meet the legal requirements for a debt arrangement due to the outstanding criminal debt.