62Moreover, it is also for the referring court to verify whether the principle of equivalence, according to which national procedural provisions governing VAT refunds under the Eighth VAT Directive must not be less favourable than those governing similar situations subject to domestic law, has been complied with in the present case (see, to that effect, judgment of 3 June 2021, Bankia, C‑910/19, EU:C:2021:433, paragraphs 46 and 47).
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