Judgment_paragraph 40 · Lucreţiu Hadrian Vădan v Agenţia Naţională de Administrare Fiscală – Direcţia Generală de Soluţionare a Contestaţiilor and Direcţia Generală Regională a Finanţelor Publice Braşov - Administraţia Judeţeană a Finanţelor Publice Alba (C-664/16)

40As regards the formal conditions for the right of deduction, it is apparent from Article 178(a) of the VAT Directive that the exercise of that right is subject to holding an invoice drawn up in accordance with Article 226 of that directive (judgment of 15 September 2016, Senatex, C‑518/14, EU:C:2016:691, paragraph 29 and the case-law cited).