Judgment_paragraph 35 · 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)

35When a contract of sale has been concluded without reference to VAT, in a situation where the supplier has no means under national law of recovering from the purchaser the VAT claimed subsequently by the tax authorities, taking the total price, without deducting the VAT, as the taxable amount on which the VAT is to be levied, leads to a situation where it is the supplier which bears the VAT burden, thereby conflicting with the principle that VAT is a tax on consumption to be borne by the end consumer.