Judgment_paragraph 45 · Direcţia Generală Regională a Finanţelor Publice Bucureşti - Administraţia Sector 1 a Finanţelor Publice v VB and Direcţia Generalā Regionalā a Finanţelor Publice Bucureşti -Serviciul Soluţionare Contestaţii 1 (C-146/21)

45In the third and last place, it should be recalled that the principle of fiscal neutrality, which was intended by the EU legislature to reflect, in matters relating to VAT, the general principle of equal treatment, precludes in particular treating similar goods or supplies of services, which are thus in competition with each other, differently for VAT purposes (judgment of 17 December 2020, WEG Tevesstraße, C‑449/19, EU:C:2020:1038, paragraph 48 and the case-law cited).