Many of the fake emails that you get saying your bank account will be closed etc are so obviously amateur. The poor language, the misspellings, the lack of a logo and the address from which the mail is sent are a clear give-away.
This one though, looks genuine it even has a verification logo at the bottom. However, it is a fake.
If you reply to it, instead of receiving the 244.79 euros, you will find your account drained. Apart from the fact that Hacienda would not send you such an email, asking for your pin number is a clear indication that you are being scammed. Even when you pay for something over the Internet, you never have to provide the pin number for your card.