40However, the claimants in the main proceedings claim that the Court has held in a number of judgments that Community law precludes a national legislature, subsequent to a judgment of the Court, from adopting procedural rules which specifically reduce the possibilities for the taxable person of bringing proceedings for recovery of taxes which were levied though not due. Such rules constitute a breach of the prohibition, deriving from Article 5 of the Treaty, on frustrating Community law (Case 199/92 San Giorgio [1983] ECR 3595, paragraph 14; Case 240/87 Deville [1988] ECR 3513, paragraph 13; Case C-228/96 Aprile [1998] ECR I-7141, paragraph 16; and Case C-343/96 Dilexport [1999] ECR I-579, paragraph 39).
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