27That period, during which the taxable persons have to bear the financial burden of the VAT, at least to the extent of the part of the excess VAT over the percentage specified in Article 285, cannot be regarded as reasonable (see, to that effect, Sosnowska, paragraphs 20 and 27, and Enel Maritsa Iztok 3, paragraph 55). Consequently, it is inconsistent with the principle of fiscal neutrality, referred to in paragraph 24 above.
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