Judgment_paragraph 62 · Wilo Salmson France SAS 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 Fiscală pentru Contribuabili Nerezidenţi (C-80/20)

62With regard to the first question raised, it must be observed at the outset that what is at issue in the main proceedings is the situation of a taxable person established in a Member State other than that in which the purchases of the goods in question were made. The case in the main proceedings therefore concerns not the right to deduct VAT in itself, referred to in Article 168 of the VAT Directive, but the right to a refund of that tax, as provided for in Article 170 of that directive, which in turn refers to the transactions referred to in Article 169 thereof.