Judgment_paragraph 35 · ITH Comercial Timişoara SRL v Agenţia Naţională de Administrare Fiscală - Direcţia Generală Regională a Finanţelor Publice Bucureşti and Agenţia Naţională de Administrare Fiscală – Direcţia Generală Regională a Finanţelor Publice Bucureşti – Administraţia Sector 1 a Finanţelor Publice (C-734/19)

35As regards circumstances beyond the taxable person’s control, the Court’s case-law makes plain that it is not for the tax authorities to assess the soundness of the taxable person’s reasons for abandoning the economic activity initially planned, since the common system of VAT ensures neutrality of taxation of all economic activities, whatever their purpose or results, provided that they are themselves subject in principle to VAT (see, inter alia, judgments of 14 February 1985, Rompelman, 268/83, EU:C:1985:74, paragraph 19, and of 17 October 2018, Ryanair, C‑249/17, EU:C:2018:834, paragraph 23).