34Although that article grants the Member States a certain degree of discretion when adopting the measures to determine the amount of the reduction, that does not alter the precise and unconditional nature of the obligation to allow the reduction in the taxable amount in the cases referred to by that article. It therefore fulfils the conditions for it to have direct effect (see by analogy, inter alia, Association de médiation sociale EU:C:2014:2, paragraph 33).
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