45Secondly, in the light of the case-law referred to in paragraph 24 of this judgment, concerning Article 273 of Directive 2006/112, it does not appear from the file submitted to the Court that authorising a creditor, such as E., to reduce the taxable amount for VAT purposes despite the subsequent loss of its status as a taxable person or the status of the debtor as a taxable person would pose a particular risk of tax evasion or avoidance. That is all the more so given that, as has been recalled in paragraphs 40 and 41 above, the right to adjust the taxable amount and the obligation to adjust the amount of VAT deductible do not depend on whether both the creditor and the debtor retain their status as taxable persons. In any event, excluding any possibility of a reduction of the taxable amount in such circumstances and forcing such a creditor to pay an amount of VAT which it did not receive in the course of its economic activities goes beyond what is strictly necessary to achieve the objectives referred to in Article 273 of Directive 2006/112 (judgment of 8 May 2019, A-PACK CZ, C‑127/18, EU:C:2019:377, paragraph 27).
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