23As regards, first of all, the question whether the VAT may be regarded as having been paid on the ground that it should, in circumstances such as those in the main proceedings, be regarded, as Zipvit maintains, as being included in the price paid on the combined basis of the principles arising from the judgment of 7 November 2013, Tulică and Plavoşin (C‑249/12 and C‑250/12, EU:C:2013:722), and from Articles 90 and 185 of Directive 2006/112, it should be observed that, in paragraph 43 of that judgment, the Court held that Directive 2006/112 must be interpreted as meaning that, when the price of a product has been established by the parties without any reference to VAT and the supplier of that product is the taxable person for the VAT owing on the taxed transaction, the price agreed must be regarded as already including the VAT, in a case where the supplier is not able to recover from the purchaser the VAT claimed by the tax authorities.
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