30The question whether the repayment claimed in the dispute in the main proceedings seeks only to neutralise the economic burden of the tax unduly paid or, conversely, could lead to unjust enrichment for the benefit of the taxable person, is a question of fact to be determined by the national court, which is free to assess the evidence adduced before it following an economic analysis in which all the relevant circumstances are taken into account (see, to that effect, Case C-147/01 Weber’s Wine World and Others [2003] ECR I-11365, paragraphs 96 and 100).
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