28As regards the activity at issue in the main proceedings, namely the supply of electricity, even if it is involuntary and the result of the illegal action taken by a third party, it should be noted at the outset, first, that, according to settled case-law, as regards the levying of VAT, the principle of fiscal neutrality precludes any general distinction between lawful and unlawful transactions (judgment of 10 November 2011, The Rank Group, C‑259/10 and C‑260/10, EU:C:2011:719, paragraph 45 and the case-law cited), since the VAT system is aimed at taxing the end consumer of goods or services (judgment of 1 July 2021, Tribunal Económico Administrativo Regional de Galicia, C‑521/19, EU:C:2021:527, paragraph 31 and the case-law cited) where those goods or services were supplied as part of taxable transactions pursuant to Directive 2006/112.
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