35 In those circumstances, the principle of effectiveness precludes such national legislation or administrative practices in so far as they are liable to deny a taxable person the opportunity to correct its invoices concerning certain operations and to rely on them with a view to obtaining a refund of VAT improperly invoiced and paid by that taxable person, even though the five-year limitation period laid down by that legislation has not yet elapsed (see, by analogy, judgment of 26 April 2018, Zabrus Siret, C‐81/17, EU:C:2018:283, paragraph 40).
35 U tim okolnostima, načelu djelotvornosti protivi se takav nacionalni propis ili nacionalna upravna praksa jer mogu poreznom obvezniku uskratiti mogućnost ispravljanja računa koji se odnose na određene njegove transakcije i mogućnost da se na njih pozove radi povrata PDV-a koji je neosnovano obračunan i taj ga je porezni obveznik neosnovano platio, iako prekluzivni rok od pet godina određen navedenim propisom još nije protekao (vidjeti po analogiji presudu od 26. travnja 2018., Zabrus Siret, C-81/17, EU:C:2018:283, t. 40.).EuroParl2021 EuroParl2021