Court of Justice 21 November 2018, 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)

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