98Thus, the strict application of the substantive requirement to produce invoices would conflict with the principles of neutrality and proportionality, inasmuch as it would disproportionately prevent the taxable person from benefiting from fiscal neutrality relating to his or her transactions (judgment of 21 November 2018, Vădan, C‑664/16, EU:C:2018:933, paragraph 42 and the case-law cited).
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