Judgment_paragraph 32 · 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)

32It should be borne in mind in that regard that it follows from Articles 1(2) and 73 of the VAT Directive that the principle of the common system of VAT entails the application to goods and services of a general tax on consumption exactly proportional to their price and that the taxable amount includes everything which constitutes consideration obtained or to be obtained by the supplier of goods or services for transactions with the purchaser, customer or a third party. Article 78 of that directive lists certain items which are to be included in the taxable amount. Article 78(a) provides that VAT is not to be included in the taxable amount.