21Furthermore, it should be noted that, where a Member State has levied taxes in breach of the rules of European Union law, individuals are entitled to reimbursement not only of the tax unduly levied but also of the amounts paid to that State or retained by it which relate directly to that tax. That also includes losses constituted by the unavailability of sums of money as a result of a tax being levied prematurely (see Joined Cases C-397/98 and C-410/98 Metallgesellschaft and Others [2001] ECR I-1727, paragraphs 87 to 89; Case C-446/04 Test Claimants in the FII Group Litigation [2006] ECR I-11753, paragraph 205; Littlewoods Retail and Others, paragraph 25, and Joined Cases C-113/10, C-147/10 and C-234/10 Zuckerfabrik Jülich and Others [2012] ECR, paragraph 65).
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