Judgment_paragraph 27 · Alakor Gabonatermelő és Forgalmazó Kft. v Nemzeti Adó- és Vámhivatal Észak-alföldi Regionális Adó Főigazgatósága (C-191/12)

27In that regard, given the purpose of the right to the recovery of sums unduly paid, as recalled in paragraph 24 above, observance of the principle of effectiveness requires that the conditions under which an action may be brought for recovery of sums unduly paid be fixed by the Member States, pursuant to the principle of procedural autonomy, in such a way that the economic burden of the duty unduly paid can be neutralised (Danfoss and Sauer-Danfoss, paragraph 25).