59Since it is not governed by the Eighth VAT Directive, the enactment of measures under which evidence is not to be taken into account where it is produced after a decision rejecting a refund application has been adopted is a matter for the national law of each Member State, by virtue of the principle of the procedural autonomy of Member States, provided nevertheless that those measures are not less favourable than those governing similar domestic situations (principle of equivalence) and do not make it impossible in practice or excessively difficult to exercise rights conferred by EU law (principle of effectiveness) (see, by analogy, judgment of 14 February 2019, Nestrade, C‑562/17, EU:C:2019:115, paragraph 35).
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