Judgment_paragraph 22 · Banca Antoniana Popolare Veneta SpA v Ministero dell'Economia e delle Finanze and Agenzia delle Entrate (C-427/10)

22As the Court ruled in Case C-35/05 Reemtsma Cigarettenfabriken [2007] ECR I-2425, in the absence of Community rules on claims for the repayment of taxes paid but not due, it is for the domestic legal system of each Member State to lay down the conditions in accordance with which such claims may be made; those conditions must be consistent with the principles of equivalence and effectiveness, that is to say, they must not be less favourable than those relating to similar claims founded on provisions of domestic law or so framed as to render virtually impossible the exercise of rights conferred by the Community legal order (paragraph 37).

Banca Antoniana Popolare Veneta SpA v Ministero dell'Economia e delle Finanze and Agenzia delle Entrate (C-427/10)

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