29It follows that the exercise of that power must be justified if the measures taken by the Member States for its implementation are not to undermine the objective of fiscal harmonisation pursued by Directive 2006/112, and it cannot allow the Member States to exclude altogether reduction of the VAT taxable amount in the event of non-payment (judgment of 8 May 2019, A-PACK CZ, C‑127/18, EU:C:2019:377, paragraph 20 and the case-law cited).
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