Judgment_paragraph 34 · Cabinet de avocat UR v Administraţia Sector 3 a Finanţelor Publice prin Direcţia Generală Regională a Finanţelor Publice Bucureşti and Others (C-424/19)

34In view of the foregoing, the answer to the second question is that EU law must be interpreted as meaning that a national court, in a dispute relating to VAT, may not apply the principle of the authority of res judicata where that dispute does not relate to a tax period identical to the one which was at issue in the dispute which gave rise to the judicial decision having the authority of res judicata, does not have the same subject matter as that dispute, and where the application of that principle would prevent that court from taking into account EU legislation on VAT.