20In order to ensure neutrality of VAT, it is for the Member States to provide, in their domestic legal systems, for the possibility of adjusting any tax improperly invoiced where the person who issued the invoice shows that he or she acted in good faith (judgment of 2 July 2020, Terracult, C‑835/18, EU:C:2020:520, paragraph 27 and the case-law cited).
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