Judgment_paragraph 34 · Microsoft Mobile Sales International Oy and Others v Ministero per i beni e le attività culturali (MiBAC) and Others (C-110/15)

34Nonetheless, the Court has held that a system for the application of such a levy will be consistent with Article 5(2)(b) of Directive 2001/29 only if its introduction is justified by practical difficulties and if the persons responsible for payment have a right to reimbursement of the levy where it is not due (see, to that effect, judgments of 11 July 2013, Amazon.com International Sales and Others, C‑521/11, EU:C:2013:515, paragraph 31, and 5 March 2015, Copydan Båndkopi, C‑463/12, EU:C:2015:144, paragraph 45).