16The Court has also observed on several occasions that the problem of the repayment of charges paid though not due is settled in different ways in the various Member States, and even within a single Member State, according to the various kinds of taxes or charges in question. In certain cases, objections or claims of that kind are subject to specific procedural conditions and time-limits under the law with regard both to complaints submitted to the tax authorities and to legal proceedings. In other cases, claims for repayment of charges paid but not due must be brought before the ordinary courts, mainly in the form of actions for recovery of sums paid but not owed, such claims being available for varying lengths of time, in some cases for the limitation period laid down under the general law (see, in particular, Case C-343/96 Dilexport [1999] ECR I-579, paragraph 24).
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