Court of Justice (First Chamber) 8 May 2019, C-127/18 (A-PACK CZ s.r.o. v Odvolací finanční ředitelství.)

JUDGMENT OF THE COURT (First Chamber) 8 May 2019 ( *1 ) (Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Articles 90 and 273 — Total or partial non-payment, by the debtor, of a sum due to the taxable person in respect of a transaction subject to VAT — Taxable amount — Reduction — Principles of fiscal neutrality and proportionality) In Case