Judgment_paragraph 37 · CS and Finanzamt Österreich, Dienststelle Graz-Stadt v Finanzamt Österreich, Dienststelle Judenburg Liezen and technoRent International GmbH (C-844/19)

37It is also apparent from the Court’s case-law that, while the Member States have a certain freedom in determining the conditions referred to in Article 183 of the VAT directive, those conditions cannot undermine the principle of fiscal neutrality by making the taxable person bear the burden of the VAT in whole or in part (judgments of 12 May 2011, Enel Maritsa Iztok 3, C‑107/10, EU:C:2011:298, paragraph 33, and of 14 May 2020, Agrobet CZ, C‑446/18, EU:C:2020:369, paragraph 35).