20It follows that the exercise of that power must be justified if the measures taken by the Member States for its implementation are not to undermine the objective of fiscal harmonisation pursued by Directive 2006/112 (see, to that effect, judgments of 3 July 1997, Goldsmiths, C‑330/95, EU:C:1997:339, paragraph 18; of 23 November 2017, Di Maura, C‑246/16, EU:C:2017:887, paragraph 18; and of 22 February 2018, T‑2, C‑396/16, EU:C:2018:109, paragraph 38) and it cannot allow the Member States to exclude altogether reduction of the VAT taxable amount in the event of non-payment (see, to that effect, judgment of 23 November 2017, Di Maura, C‑246/16, EU:C:2017:887, paragraphs 20 and 21).
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