Opinion of Advocate General Richard de la Tour delivered on 14 December 2023.#Julieta and Rogelio v Agencia Estatal de la Administración Tributaria.#Request for a preliminary ruling from the Audiencia Provincial de Alicante.#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 20(1) – Full discharge of debt – Article 23 – Derogations – Article 23(4) – Exclusion of certain categories of debt from the discharge of debt – Exclusion of claims governed by public law – Justification under national law – Legal effects of directives – Obligation to interpret national law in conformity with EU law.#Case C-687/22.