Judgment_paragraph 17 · Enzo Di Maura v Agenzia delle Entrate – Direzione Provinciale di Siracusa (C-246/16)

17However, as the Court has already held, the power to derogate, which is strictly limited to situations of total or partial non-payment, is based on the notion that in certain circumstances and because of the legal situation prevailing in the Member State concerned, non-payment of consideration may be difficult to establish or may only be temporary (judgment of 3 July 1997, Goldsmiths, C‑330/95, EU:C:1997:339, paragraph 18).