Judgment_paragraph 38 · SC Paper Consult SRL v Direcţia Regională a Finanţelor Publice Cluj-Napoca and Administraţia Judeţeană a Finanţelor Publice Bistriţa Năsăud (C-101/16)

38The right to deduct VAT is, however, subject to compliance with both substantive requirements or conditions and formal requirements or conditions.