Judgment_paragraph 30 · Human Operator Zrt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (C-434/17)

30In that connection, it should be noted, first of all, that, as regards Article 199 of the VAT Directive, which allows Member States to introduce a reverse charge mechanism in the situations referred to in paragraph 1(a) to (g) thereof, whereby the person liable for the payment of VAT is the taxable person who is the recipient of the transaction subject to VAT, the Court has held that that provision is an exception to the normal rules in Article 193 of that directive and must, for that reason, be strictly interpreted, which, however, must not have the result that that provision is deprived of its effectiveness (see, to that effect, judgments of 13 June 2013, Promociones y Construcciones BJ 200, C‑125/12, EU:C:2013:392, paragraphs 23 and 31 and the case-law cited, and of 26 April 2017, Farkas, C‑564/15, EU:C:2017:302, paragraph 25).