Judgment_paragraph 48 · Eamonn Donnellan v The Revenue Commissioners (C-34/17)

48In this regard, it is important to point out that, in accordance with Article 13(1) of Directive 2010/24, the claim in respect of which a request for recovery has been made is to be treated as if it were a claim of the requested Member State, that latter Member State being thus required to make use of the powers and procedures provided for under the laws, regulations or administrative provisions applying to claims concerning identical or similar taxes or duties in its legal system. It is difficult to imagine that an instrument permitting enforcement of an identical or similar claim of the requested Member State would be enforced by that State if that enforcement were liable to be contrary to its own public policy (see, by analogy, with regard to Directive 76/308, judgment of 14 January 2010, Kyrian, C‑233/08, EU:C:2010:11, paragraph 43).