38The first sentence of Article 14(3) of Regulation No 659/1999 states that recovery is to be effected without delay and in accordance with the procedures under the national law of the Member State concerned, provided that they allow the immediate and effective execution of the Commission’s decision. To this effect, the Member States concerned must, in accordance with the last sentence of Article 14(3) of that regulation, take all necessary steps which are available in their respective legal systems, including provisional measures, without prejudice to EU law.
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