100By analogy with the case-law, according to which it is necessary, for the purpose of the application of the principle of equivalence, to verify the similarity between actions based on an infringement of Union law and those based on an infringement of national law from the point of view of their purpose, cause of action and essential characteristics (see, to that effect, judgment of 19 July 2012 in Littlewoods Retail and Others, C‑591/10, ECR, EU:C:2012:478, paragraph 31 and the case-law cited), it must be considered, as regards in the present case verification of the similarity between Union claims and national claims, that, in the light of the particular purpose and assignment of additional levies, the old claims relating to the latter cannot be regarded as claims which are equivalent (of the same type) to national tax debts.