21That conclusion is also supported by a teleological interpretation of Article 90(2) of Directive 2006/112. Although it is relevant that the Member States may counteract the uncertainty as to the non-payment of an invoice or the definitive nature of that non-payment, such a power of derogation cannot extend beyond that uncertainty, and in particular cannot extend to whether a reduction of the taxable amount may not be carried out in situations of non-payment (judgments of 23 November 2017, Di Maura, C‑246/16, EU:C:2017:887, paragraph 22, and of 22 February 2018, T‑2, C‑396/16, EU:C:2018:109, paragraph 40).
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.