Case C-487/20: Judgment of the Court (Eighth Chamber) of 10 February 2022 (request for a preliminary ruling from the Curtea de Apel Alba Iulia — Romania) — Philips Orăştie S.R.L. v Direcţia Generală de Administrare a Marilor Contribuabili (Reference for a preliminary ruling — Harmonisation of fiscal legislation — Common system of value added tax (VAT) — Directive 2006/112/EC — Articles 179 and 183 — Right to deduct VAT — Conditions — Compensation or refund of excess VAT — Additional liabilities — Principle of fiscal neutrality — Principles of equivalence and effectiveness)