21In that regard, it should be noted that Article 90(1) of Directive 2006/112, which relates to cases of cancellation, refusal or total or partial non-payment or where the price is reduced after the supply which gave rise to the payment of VAT takes place, 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. That provision embodies one of the fundamental principles of Directive 2006/112, according to which the taxable amount is the consideration actually received and the corollary of which is that the tax authorities may not collect an amount of VAT exceeding the tax which the taxable person received (judgment of 8 May 2019, A-PACK CZ, C‑127/18, EU:C:2019:377, paragraph 17 and the case-law cited).
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