50While that article grants the Member States a certain degree of discretion when adopting the measures to determine the amount of the reduction, the Court has held that that does not alter the precise and unconditional nature of the obligation to allow the reduction of the taxable amount in the cases referred to by that article. It therefore fulfils the conditions for it to have direct effect (judgment of 15 May 2014, Almos Agrárkülkereskedelmi, C‑337/13, EU:C:2014:328, paragraph 34 and the case-law cited).