Supreme Court held that tax debts are excluded from bankruptcy proceedings and do not require suspension.

The Supreme Court dismissed the applicant's request to suspend bankruptcy proceedings, ruling that tax debts fall outside the scope of bankruptcy arrangements. The applicant argued that including tax liabilities would unfairly disadvantage them, while the state maintained that tax claims are public law obligations distinct from private debts. The court decided that tax debts are explicitly excluded from bankruptcy proceedings under Finnish law, meaning they must be paid in full and do not require suspension.