27In the present case, it must be observed that the first question concerns the interpretation of Article 90 of the VAT Directive, paragraph 1 of which relates to cases of cancellation, refusal or total or partial non-payment, or where the price is reduced after the supply takes place, and requires the Member States to reduce the taxable amount and, consequently, the amount of VAT payable by the taxable person whenever, after a transaction has been concluded, part or all of the consideration has not been received by the taxable person (judgment of 3 July 2019, UniCredit Leasing, C‑242/18, EU:C:2019:558, paragraph 37 and the case-law cited).
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