27In the present case, it does not appear from the file submitted to the Court that authorising a creditor taxable person, such as A-PACK CZ, to reduce the VAT taxable amount where it is faced with the non-payment of debt owed to it by an insolvent debtor which has since become a non-taxable person would pose a particular risk of tax evasion or avoidance. In addition, excluding any possibility of a reduction of the taxable amount in such circumstances and forcing that creditor taxable person to pay an amount of VAT which it did not receive in the course of its economic activities goes beyond, in any event, what is strictly necessary to achieve the objectives referred to in Article 273 of Directive 2006/112.
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