36It follows from the Court’s case-law that, apart from cases of cancellation or termination of contracts, in which the parties are restored to the position which they were in before concluding the contract and the taxable person no longer has a claim, Article 90(1) of the VAT Directive applies only to those situations in which the other party to the contract fails to settle, or only settles in part, a liability for which it is, none the less, liable under that contract (see, to that effect, judgment in Almos Agrárkülkereskedelmi, C‑337/13, EU:C:2014:328, paragraphs 23 and 24).
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