Court of Justice (Sixth Chamber) 11 November 2021, C-398/20 (ELVOSPOL s.r.o. v Odvolací finanční ředitelství.)

JUDGMENT OF THE COURT (Sixth Chamber) 11 November 2021 ( *1 ) (Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 90 – Reduction of the taxable amount for VAT purposes – Total or partial non-payment of the price on account of the debtor’s insolvency – Conditions imposed by national legislation for the adjustment of output VAT – Condition that the claim