CELEX: 62016CA0664
Language: en
Date: 2018-11-21 00:00:00
Title: Case C-664/16: Judgment of the Court (Fourth Chamber) of 21 November 2018 (Request for a preliminary ruling from the Curtea de Apel Alba Iulia — Romania) — Lucreţiu Hadrian Vădan v Agenția Națională de Administrare Fiscală — Direcția Generală de Soluționare a Contestațiilor, Direcţia Generală Regională a Finanţelor Publice Braşov — Administraţia Judeţeană a Finanţelor Publice Alba (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)

21.1.2019   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 25/4
            
         
      Judgment of the Court (Fourth Chamber) of 21 November 2018 (Request for a preliminary ruling from the Curtea de Apel Alba Iulia — Romania) — Lucreţiu Hadrian Vădan v Agenția Națională de Administrare Fiscală — Direcția Generală de Soluționare a Contestațiilor, Direcţia Generală Regională a Finanţelor Publice Braşov — Administraţia Judeţeană a Finanţelor Publice Alba
      (Case C-664/16) (1)
      
      ((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))
      (2019/C 25/04)
      Language of the case: Romanian
      
         Referring court
      
      Curtea de Apel Alba Iulia
      
         Parties to the main proceedings
      
      
         Applicant: Lucreţiu Hadrian Vădan
      
         Defendants: Agenția Națională de Administrare Fiscală — Direcția Generală de Soluționare a Contestațiilor, Direcţia Generală Regională a Finanţelor Publice Braşov — Administraţia Judeţeană a Finanţelor Publice Alba
      
         Operative part of the judgment
      
      Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, in particular Articles 167, 168, 178(a) and 179, and the principles of the neutrality of value added tax (VAT) and proportionality, must be interpreted as meaning that, in circumstances such as those at issue in the main proceedings, a taxable person who is unable to provide evidence of the amount of input VAT he has paid, by producing invoices or any other document, cannot benefit from a right to deduct VAT solely on the basis of an assessment resulting from an expert report commissioned by a national court.
      
         (1)  OJ C 104, 3.4.2017.