43Consequently, as Directive 2013/32 does not specify how the Member States are to guarantee respect for the rights of defence of the person concerned where his or her right of access to the file is restricted pursuant to the second subparagraph of Article 23(1) of that directive, the practical arrangements of the procedures established to that end are a matter for the domestic legal order of each Member State, in accordance with the principle of the procedural autonomy of the Member States, provided that these are not less favourable than those governing similar domestic situations (principle of equivalence) and that they do not make it impossible in practice or excessively difficult to exercise the rights of defence conferred by the European Union legal order (principle of effectiveness) (see, by analogy, judgments of 4 June 2020, C. F. (Tax audit), C‑430/19, EU:C:2020:429, paragraph 34, and of 9 September 2020, Commissaire général aux réfugiés et aux apatrides (Rejection of a subsequent application – Time limit for bringing proceedings), C‑651/19, EU:C:2020:681, paragraph 34 and the case-law cited).
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