Case C-56/21: Judgment of the Court (Second Chamber) of 30 June 2022 (request for a preliminary ruling from the Mokestinių ginčų komisija prie Lietuvos Respublikos vyriausybės — Lithuania) — UAB ‘ARVI’ ir ko v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos (Reference for a preliminary ruling — Taxation — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 137 — Optional tax liability scheme — Conditions — National legislation which makes the right of a taxable person to opt to charge VAT on the sale of immovable property conditional on the transfer of that property to a taxable person already registered for VAT purposes — Obligation to adjust VAT deductions where that condition is not satisfied — Principles of fiscal neutrality, of effectiveness and of proportionality)