In L H Vădan v Agenţia Naţională de Administrare Fiscală and others (Case C-664/16) (30 May 2018) the advocate general considered that a trader who was unable to produce invoices could not deduct the relevant tax.
Mr Vădan was a Romanian property developer. In 2006 he had built a residential complex containing 90 apartments. As his turnover in 2006 had exceeded the registration threshold the tax authorities took the view that he should be registered; registration took place in 2011 with effect from 1 August 2006. However Mr Vădan had failed to keep an accounting record in 2006 (as he was not registered) and he had been refused the right to deduct input tax in relation to expenses incurred in the course of construction on the ground that he did not have the original invoices.
The AG observed that the CJEU has on several occasions...
