Judgment_paragraph 31 · Oana Mădălina Călin v Direcţia Regională a Finanţelor Publice Ploieşti – Administraţia Judeţeană a Finanţelor Publice Dâmboviţa and Others (C-676/17)

31The observance of those requirements must be analysed by reference to the role of the rules concerned in the procedure viewed as a whole, to the conduct of that procedure and to the special features of those rules before the various national courts (judgments of 27 June 2013, Agrokonsulting-04, C‑93/12, EU:C:2013:432, paragraph 38 and the case-law cited, and of 24 October 2018, XC and Others, C‑234/17, EU:C:2018:853, paragraph 24).