28In the light of those circumstances, the admission of a partial payment of a VAT claim by an insolvent trader in the context of an arrangement with creditors, which, unlike the measures at issue in the cases which gave rise to the judgments in Commission v Italy (C‑132/06, EU:C:2008:412) and Commission v Italy (C‑174/07, EU:C:2008:704) to which the referring court refers, does not constitute a general and indiscriminate waiver of collecting VAT, is not contrary to the obligation on Member States to ensure collection of all of the VAT due on their territory as well as the effective collection of the European Union’s own resources.
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