40Moreover, it must be recalled that the Court has already held that, in accordance with the principle of sincere cooperation, a Member State may not adopt provisions making repayment of a tax held to be contrary to EU law by a judgment of the Court, or whose incompatibility with EU law is apparent from such a judgment, subject to conditions relating specifically to that tax which are less favourable than those which would otherwise be applied to that repayment of the tax (see, to that effect, judgments of 10 September 2002 in Prisco and CASER, C‑216/99, C‑222/99, EU:C:2002:472, paragraph 77 and the case-law cited, and 2 October 2003 in Weber’s Wine World and Others, C‑147/01, EU:C:2003:533, paragraph 87).
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