73The Commission submits that while it is true that repayment of a tax levied in breach of Community law can be effected only within the framework of the substantive and procedural conditions fixed by the various national laws on the matter, the fact remains that these conditions cannot be less favourable than those governing similar domestic claims and that they cannot be arranged in such a way as to render the exercise of the rights conferred by the Community legal order impossible or excessively difficult (Case C-62/93 BP Supergas [1995] ECR I-1883; Case C-231/96 Edis [1998] ECR I-4951, paragraphs 19 and 34; and Dilexport, cited above, paragraph 25).
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