Case C-194/21: Judgment of the Court (Tenth Chamber) of 7 July 2022 (request for a preliminary ruling from the Hoge Raad der Nederlanden — Netherlands) — Staatssecretaris van Financiën v X (Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Articles 184 and 185 — Adjustment of deductions — Taxable person who did not exercise their right of deduction before the expiry of a limitation period — No possibility of making that deduction in the context of adjustment)