26 U tim okolnostima valja, s jedne strane, smatrati da sama činjenica, da se u nabrajanju slučajeva u kojima se smanjuje oporezivi iznos nacionalna provedbena odredba ne prenosi na sve situacije iz članka 90. stavka 1. te direktive, ne omogućuje zaključak da, s obzirom na opći pravni kontekst te provedbene mjere, ona nije takve prirode da bi mogla učinkovito jamčiti punu primjenu Direktive o PDV‐u na dovoljno jasan i precizan način.
26 In those circumstances, it must be considered, first, that the mere fact that, in setting out the situations in which the taxable amount is reduced, the national transposing provision does not reproduce all the situations referred to in Article 90(1) of that directive does not lead to the conclusion, with regard to the general legal context which that transposing measure is part of, that it cannot be capable of effectively ensuring the full application of the VAT Directive in a sufficiently clear and precise manner.EurLex-2 EurLex-2