C-627/21S.H. v Administraţia Judeţeană a Finanţelor Publice Sibiu and Direcţia Generală Regională a Finanţelor Publice Braşov

The court's own keywords

Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Harmonisation of fiscal legislation – Common system of value added tax (VAT) – Directive 2006/112/EC – Deduction of input tax paid in relation to the purchase, building and alteration of immovable property – Ex officio revocation of a taxable person’s identification for VAT purposes – Adjustment of the initial deduction – Reply to the question referred for a preliminary ruling which may be clearly deduced from existing case-law.

Interprets