Court of Justice of the European Union · Judgment

C-664/16Lucreţiu Hadrian Vădan v Agenţia Naţională de Administrare Fiscală – Direcţia Generală de Soluţionare a Contestaţiilor and Direcţia Generală Regională a Finanţelor Publice Braşov - Administraţia Judeţeană a Finanţelor Publice Alba

Decided: 2018-11-21
ECLI: ECLI:EU:C:2018:933
CELEX: 62016CJ0664
Finality: Final, the decision cannot be appealed

The court's own keywords

Reference for a preliminary ruling — Common system of value added tax — Directive 2006/112/EC — Articles 167, 168, 178 and 273 — Scope of the right of deduction — Absence of invoices — Recourse to a court-commissioned expert report — Burden of proof of the right of deduction — Principles of fiscal neutrality and proportionality.

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Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.

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