32It is clear from the case-law cited in paragraph 27 of the present judgment that the principle of equivalence prohibits a Member State from laying down less favourable procedural rules for claims for repayment of a tax based on a breach of EU law than those applicable to similar proceedings based on a breach of national law (see also judgment in Weber’s Wine World and Others, C‑147/01, EU:C:2003:533, paragraph 104).
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