Vadan v Agentia Nationala de Administrare Fiscala and Others: ECJ 30 May 2018

Vat – Principle of Vat Neutrality – Opinion – Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Articles 167, 168, 178, 179 and 273 – Principle of VAT neutrality – Right to deduct input tax – Substantive requirements – Formal requirements – Absence of invoices

Citations:

ECLI:EU:C:2018:346, [2018] EUECJ C-664/16 – O

Links:

Bailii

Jurisdiction:

European

VAT

Updated: 22 April 2022; Ref: scu.616987