24Therefore, that option of derogation is intended only to enable Member States to counteract the uncertainty associated with recovery of the sums owed and does not resolve the question whether the taxable amount for VAT purposes may not be reduced in the case of definitive non-payment (order of 24 October 2019, Porr Építési Kft., C‑292/19, not published, EU:C:2019:901, paragraph 22 and the case-law cited).
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