33Lastly, in paragraph 44 of the judgment in Sopropé, EU:C:2008:746, a case in which the Court was asked about the compatibility of the requirements of the principle of respect for the rights of the defence with the 8 to 15 day period laid down by national law for the exercise by a taxpayer of his right to be heard before the adoption of a recovery decision, the Court stated that, where national legislation sets a time-limit for collecting the observations of the parties concerned, it is for the national court to ensure, while duly taking into account the specific facts of the case, that that period corresponds with the particular situation of the person or undertaking in question and that it allows them to exercise their rights of defence in accordance with the principle of effectiveness.
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