43Secondly, the principle of effectiveness requires that the national rules referring, in particular, to the calculation of interest which may be due in the event of a claim for a refund of excess deductible VAT retained contrary to EU law should not lead to depriving the taxpayer of adequate compensation for the loss sustained through the unavailability of the amounts concerned (see, to that effect, judgment of 18 April 2013, Irimie, C‑565/11, EU:C:2013:250, paragraph 26 and the case-law cited).
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