Judgment_paragraph 21 · SC Valoris SRL v Direcţia Generală Regională a Finanţelor Publice Craiova – Administraţia Judeţeană a Finanţelor Publice Vâlcea and Administraţia Fondului pentru Mediu (C-677/19)

21In that regard, it should be borne in mind that, according to settled case-law, under the principle of sincere cooperation laid down in Article 4(3) TEU, Member States are required to nullify the unlawful consequences of an infringement of EU law and to lay down detailed procedural rules, in respect of actions for safeguarding rights which individuals derive from EU law, which are no less favourable than those governing similar domestic actions (principle of equivalence) and do not render impossible in practice or excessively difficult the exercise of rights conferred by the European Union legal order (principle of effectiveness) (see, to that effect, judgments of 29 July 2019, Inter-Environnement Wallonie and Bond Beter Leefmilieu Vlaanderen, C‑411/17, EU:C:2019:622, paragraphs 170 and 171, and of 11 September 2019, Călin, C‑676/17, EU:C:2019:700, paragraph 30). More specifically, in the absence of EU rules on the recovery of national taxes levied though not due, it is for each Member State to lay down the detailed procedural rules governing actions for safeguarding rights derived from EU law, provided, however, that those rules comply with both the principle of equivalence and the principle of effectiveness (see, to that effect, judgments of 15 September 1998, Edis, C‑231/96, EU:C:1998:401, paragraph 19, and of 11 April 2019, PORR Építési Kft., C‑691/17, EU:C:2019:327, paragraph 39), inter alia as regards the setting of time limits or limitation periods applicable to such actions (see, to that effect, judgments of 20 December 2017, Caterpillar Financial Services, C‑500/16, EU:C:2017:996, paragraph 37, and of 19 December 2019, Cargill Deutschland, C‑360/18, EU:C:2019:1124, paragraph 46).