Judgment_paragraph 22 · Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos v Nidera BV (C-387/16)

22First, while the implementation of the right to a refund of overpaid VAT provided for in Article 183 of the VAT Directive falls, as a general rule, under the procedural autonomy of the Member States, the fact remains that that autonomy is circumscribed by the principles of equivalence and effectiveness (see, to that effect, judgments of 12 May 2011, Enel Maritsa Iztok 3, C‑107/10, EU:C:2011:298, paragraph 29; of 19 July 2012, Littlewoods Retail and Others, C‑591/10, EU:C:2012:478, paragraph 27; and of 24 October 2013, Rafinăria Steaua Română, C‑431/12, EU:C:2013:686, paragraph 20).