31On the other hand, to accept that it is possible for Member States to exclude any reduction of the taxable amount for VAT purposes in the event of definitive non-payment would run counter to the principle of the neutrality of VAT, which means, inter alia, that the trader, as tax collector on behalf of the State, is entirely to be relieved of the burden of tax due or paid in the course of his or her economic activities which are themselves subject to VAT (see, to that effect, judgment of 11 June 2020, SCT, C‑146/19, EU:C:2020:464, paragraph 25 and the case-law cited).
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