Case C-835/18: Judgment of the Court (Fifth Chamber) of 2 July 2020 (request for a preliminary ruling from the Curtea de Apel Timişoara — Romania) — SC Terracult SRL v Direcţia Generală Regională a Finanţelor Publice Timişoara — Administraţia Judeţeană a Finanţelor Publice Arad — Serviciul Inspecţie Fiscală Persoane Juridice 5, ANAF Direcţia Generală Regională a Finanţelor Publice Timişoara Serviciul de Soluţionare a Contestaţiilor (Reference for a preliminary ruling — Taxation — Common system of value added tax (VAT) — Directive 2006/112/EC — Invoice correction — Tax invoiced incorrectly — Refund of tax paid but not due — Reverse charge mechanism for VAT — Transactions relating to a tax period that has already been the subject of a tax inspection — Fiscal neutrality — Principle of effectiveness — Proportionality)

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