Judgment_paragraph 52 · Berlin Chemie A. Menarini SRL v Administraţia Fiscală pentru Contribuabili Mijlocii Bucureşti - Direcţia Generală Regională a Finanţelor Publice Bucureşti (C-333/20)

52First of all, it is important to distinguish the services supplied by the Romanian company to the German company from the goods which the German company sells and supplies in Romania. They are distinct supplies of services and goods which are subject to different schemes of VAT (see, by analogy, judgment of 16 October 2014, Welmory, C‑605/12, EU:C:2014:2298, paragraph 64).