87It is clear from those judgments that a State may not adopt provisions making repayment of a tax held to be contrary to Community law by a judgment of the Court or whose incompatibility is apparent from such a judgment, subject to conditions relating specifically to that tax which are less favourable than those which would otherwise be applied to repayment of the tax in question {Edis, cited above, paragraph 24).
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.