Judgment_paragraph 23 · Enzo Di Maura v Agenzia delle Entrate – Direzione Provinciale di Siracusa (C-246/16)

23Moreover, to accept that it is possible for Member States to exclude any reduction of the VAT taxable amount would run counter to the principle of the neutrality of VAT, which means, inter alia, that the trader, as tax collector on behalf of the State, is entirely to be relieved of the burden of tax due or paid in the course of his economic activities, themselves subject to VAT (see, to that effect, judgments of 13 March 2008, Securenta, C‑437/06, EU:C:2008:166, paragraph 25, and of 13 March 2014, Malburg, C‑204/13, EU:C:2014:147, paragraph 41).