Judgment_paragraph 84 · 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)

84As has already been pointed out in paragraph 57 of the present judgment, it follows from Article 63 of the VAT Directive that the chargeable event is to occur and VAT is to become chargeable when the goods or the services are supplied. Moreover, according to Article 167 and the first paragraph of Article 179 of that directive, the right to deduct must, in principle, be exercised during the same period as that during which it has arisen, namely once the tax becomes due (judgment of 21 March 2018, Volkswagen, C‑533/16, EU:C:2018:204, paragraph 44).