Judgment_paragraph 22 · SC Terracult SRL v Direcţia Generală Regională a Finanţelor Publice Timişoara –Administraţia Judeţeană a Finanţelor Publice Arad – Serviciul Inspecţie Fiscală Persoane Juridice 5 and ANAF Direcţia Generală Regională a Finanţelor Publice Timişoara Serviciul de Soluţionare a Contestaţiilor (C-835/18)

22It is common ground between the interested parties which submitted written observations in the present case that any supply of rapeseed made in October 2013 in Romania by a taxable supplier to another taxable person, each with a Romanian tax identification number, had to be subject to the reverse charge mechanism for VAT. Under that mechanism, no VAT payment takes place between the supplier and the taxable person that is the recipient of the supplies, the latter being liable, in respect of the transactions carried out, for the input VAT (see, to that effect, judgment of 26 April 2017, Farkas, C‑564/15, EU:C:2017:302, paragraph 41 and the case-law cited).