19 However, as the Court has already held, that power to derogate in the case of total or partial non-payment is based on the notion that in certain circumstances and because of the legal situation prevailing in the Member State concerned, non-payment of consideration may be difficult to establish or may only be temporary (see, to that effect, judgments of 3 July 1997, Goldsmiths, C‐330/95, EU:C:1997:339, paragraph 18; of 23 November 2017, Di Maura, C‐246/16, EU:C:2017:887, paragraph 17; and of 22 February 2018, T‐2, C‐396/16, EU:C:2018:109, paragraph 37).
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