“…In Ecotrade SpA v Agenzia delle Entrate (Joined Cases C-95/07 and C-96/07), [2008] STC 2626 the taxable person made a mistake about the operation of the reverse charge procedure. It registered the supplies in question as exempt. The net effect of the …”
“…egională a Finanţelor Publice Cluj-Napoca, at paragraph 35 of the judgment; see also e.g. Joined Cases C-95/07 and C-96/07 Ecotrade SpA v Agenzia delle Entrate [2008] STC 2626, at paragraph 66 of the judgment, and Case C-272/13 Equoland Soc coop arl v Agenzia delle Dogane [2014] STC 2487, at paragraph 41 of the judgment);…”