Judgment_paragraph 36 · 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)

36Taking that amount as the taxable amount also conflicts with the rule that the tax authorities may not charge a VAT amount exceeding the amount paid by the taxable person (see, inter alia, Elida Gibbs, paragraph 24; Case C-330/95 Goldsmiths [1997] ECR I-3801, paragraph 15; and Balkan and Sea Properties and Provadinvest, paragraph 44).