Case C-687/22,  Agencia Estatal de la Administración Tributaria (Exclusion of claims governed by public law from discharge of debt): Judgment of the Court (Second Chamber) of 11 April 2024 (request for a preliminary ruling from the Audiencia Provincial de Alicante - Spain) – Julieta, Rogelio v Agencia Estatal de la Administración Tributaria (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)