Judgment_paragraph 53 · E.ON Global Commodities SE v Agenţia Naţională de Administrare Fiscală — Direcţia Generală de Soluţionare a Contestaţiilor and Direcţia Generală a Finanţelor Publice a Municipiului București — Serviciul de administrare a contribuabililor nerezidenţi (C-323/12)

53Contrary to the argument put forward by the Romanian Government, the identification of a company such as E.ON for VAT purposes in Romania through the intermediary of a tax representative cannot validly be treated by the national legal order as demonstrating that such a company has in fact carried out supplies of goods or services in that Member State within the meaning of Article 1 of the Eighth Directive. It is patent from the wording of that article and from Article 171 of the VAT Directive that, if the right to a refund under the Eighth Directive is to be excluded, there must be a finding not only that there is a mere capacity to carry out taxable transactions in the State where the refund application is submitted, but that such transactions have actually been carried out.