Judgment_paragraph 41 · Caterpillar Financial Services sp. z o.o. v Dyrektor Izby Skarbowej w Warszawie (C-500/16)

41As regards the principle of effectiveness, it should be noted that the Member States are responsible for ensuring that the rights conferred by EU law are effectively protected in each case and that that principle requires, in particular, that the tax authorities of the Member States do not render practically impossible or excessively difficult the exercise of rights conferred by EU law (see, to that effect, judgments of 8 September 2011, Q-Beef and Bosschaert, C‑89/10 and C‑96/10, EU:C:2011:555, paragraph 32, and of 14 September 2017, The Trustees of the BT Pension Scheme, C‑628/15, EU:C:2017:687, paragraph 59).