Judgment_paragraph 23 · 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)

23Since VAT is not payable by such a supplier, in accordance with Articles 193, 199 and 199a of the VAT Directive, the supplier cannot be regarded as liable for the payment of VAT and the fact that that supplier has paid the VAT on the mistaken assumption that the supply concerned was not subject to the reverse charge mechanism for VAT does not permit derogation from that rule (see, to that effect, judgment of 23 April 2015, GST — Sarviz Germania, C‑111/14, EU:C:2015:267, paragraphs 28 and 29), with the result that that VAT incorrectly invoiced and paid must, in principle, be refunded to the supplier.