On 21/11/2018, the ECJ ruled on VAT reference C-664/16* re VAT credit.

According to the Court 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.


*All rulings of the ECJ should be read in the concrete context.