Case C-895/19: Judgment of the Court (Ninth Chamber) of 18 March 2021 (request for a preliminary ruling from the Wojewódzki Sąd Administracyjny w Gliwicach — Poland) — A. v Dyrektor Krajowej Informacji Skarbowej (Reference for a preliminary ruling — Indirect taxation — VAT — Directive 2006/112/EC — Intra-Community acquisition of goods — Deduction of input tax payable on such an acquisition — Procedural requirements — Substantive requirements — Period within which the tax declaration must be submitted — Principles of fiscal neutrality and proportionality)