Judgment_paragraph 25 · 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)

25In that regard, it must be borne in mind that the principle of neutrality of VAT, which is a fundamental principle of the common system for VAT, is meant to relieve the taxable person entirely of the burden of the VAT in the course of its economic activities. That system therefore ensures that all economic activities, whatever their purpose or results, provided that they are, in principle, themselves subject to VAT, are taxed in a wholly neutral way (see, to that effect, judgment of 13 March 2014, Malburg, C‑204/13, EU:C:2014:147, paragraph 41 and the case-law cited).