Judgment of the Court (Seventh Chamber) of 27 March 2019.#Mydibel SA v État belge.#Request for a preliminary ruling from the Cour d'appel de Mons.#Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Harmonisation of fiscal legislation — Deduction of input tax — Immovable property acquired as capital goods — Sale and lease back — Adjustment of deductions of VAT — Principle of VAT neutrality — Principle of equal treatment.#Case C-201/18.