Judgment_paragraph 20 · Corina-Hrisi Tulică v Agenţia Naţională de Administrare Fiscală — Direcţia Generală de Soluţionare a Contestaţiilor and Călin Ion Plavoşin v Direcţia Generală a Finanţelor Publice Timiş — Serviciul Soluţionare Contestaţii and Activitatea de Inspecţie Fiscală — Serviciul de Inspecţie Fiscală Timiş (C-249/12, C-250/12)

20In the course of the proceedings giving rise to Case C‑250/12, Mr Plavoşin argued that the addition of the VAT to the amount paid as consideration for the sale disregarded the subject-matter of the contract concluded by the parties and produced effects contrary to the objective pursued by VAT. VAT cannot, in his submission, be borne by the supplier since it is, by its very nature, a tax on consumption which must be borne by the end consumer.