45It is settled case-law that compliance with the principle of equivalence implies that Member States are not to provide less favourable procedural rules for claims for reimbursement of a tax based on an infringement of EU law than those applicable to similar actions for infringement of domestic law, given their purpose, their cause of action and their essential characteristics, (see, to that effect, judgment of 19 July 2012 in Littlewoods Retail and Others, C‑591/10, EU:C:2012:478, paragraph 31 and the case-law cited).
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