Judgment_paragraph 38 · 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)

38It must also be added that, as observed by the Romanian Government, the right to a refund of VAT must be denied if that right is being relied on fraudulently or abusively. The prevention of fraud and potential abuse is an objective recognised and promoted by the VAT Directive and EU law cannot be relied on by individuals for abusive or fraudulent ends (see, to that effect, judgment of 3 October 2019, Altic, C‑329/18, EU:C:2019:831, paragraph 29 and the case-law cited). However, in the present case, the referring court makes no mention, in its request for a preliminary ruling, of the existence of fraud or abuse.