Case C-48/20: Judgment of the Court (Sixth Chamber) of 18 March 2021 (request for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — UAB ‘P.’ v Dyrektor Izby Skarbowej w B. (Reference for a preliminary ruling — Taxation — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 203 — Taxes improperly invoiced — Good faith on the part of the issuer of the invoice — Risk of loss of tax revenue — Obligations of the Member States to provide for the possibility of adjusting tax improperly invoiced — Principles of fiscal neutrality and proportionality)