35The Court has also made it clear that, while the Member States have a certain freedom in determining the conditions referred to in Article 183 of the VAT Directive, those conditions cannot undermine the principle of fiscal neutrality by making the taxable person bear the burden of the VAT in whole or in part. In particular, such conditions must enable the taxable person, in appropriate circumstances, to recover the entire amount of the credit arising from that excess VAT. This implies that the refund is to be made within a reasonable period of time by a payment in liquid funds or equivalent means, and that, in any event, the method of refund adopted must not entail any financial risk for the taxable person (see, to that effect, judgment of 10 July 2008, Sosnowska, C‑25/07, EU:C:2008:395, paragraph 17 and the case-law cited). Conditions which, in a situation such as that at issue in the main proceedings, do not allow a taxable person to identify a particular portion of the excess VAT which he regards as undisputed in fact prevent that taxable person from availing himself of the existence of an undisputed portion and claiming a refund of that portion, and thus oblige him to bear, in part, the burden of the tax, in breach of the principle of fiscal neutrality.
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