Judgment_paragraph 42 · Oana Mădălina Călin v Direcţia Regională a Finanţelor Publice Ploieşti – Administraţia Judeţeană a Finanţelor Publice Dâmboviţa and Others (C-676/17)

42As regards the principle of effectiveness, it should be borne in mind that, according to the settled case-law of the Court, every case in which the question arises as to whether a national procedural provision makes the application of EU law impossible or excessively difficult must be analysed by reference to the role of that provision in the procedure, its conduct and its special features, viewed as a whole, before the various national bodies. In that context, it is necessary, inter alia, to take into consideration, where relevant, the protection of the rights of the defence, the principle of legal certainty and the proper conduct of the procedure (judgments of 14 June 2012, Banco Español de Crédito, C‑618/10, EU:C:2012:349, paragraph 49; of 22 February 2018, INEOS Köln, C‑572/16, EU:C:2018:100, paragraph 44; and of 24 October 2018, XC and Others, C‑234/17, EU:C:2018:853, paragraph 49).