Joined Cases C-45/20 and C-46/20: Judgment of the Court (Eighth Chamber) of 14 October 2021 (requests for a preliminary ruling from the Bundesfinanzhof — Germany) — E v Finanzamt N (C-45/20) and Z v Finanzamt G (C-46/20) (Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Article 167, Article 168(a), Article 250 and Article 252 — Deduction of input tax — Immovable property — An office room — Photovoltaic system — Allocation decision giving rise to a right of deduction — Communication of the allocation decision — Limitation period for exercising a right to deduct — Presumption of allocation to the private assets of the taxable person where the allocation decision is not communicated — Principle of neutrality — Principle of legal certainty — Principles of equivalence and proportionality)