Case C-358/20: Judgment of the Court (Eighth Chamber) of 18 November 2021 (request for a preliminary ruling from the Judecătoria Oradea — Romania) — Promexor Trade SRL v Direcția Generală a Finanțelor Publice Cluj — Administrația Județeană a Finanțelor Publice Bihor (Reference for a preliminary ruling — Harmonisation of fiscal legislation — Common system of value added tax (VAT) — Directive 2006/112/EC — Right to deduct VAT — Revocation of the VAT identification of a taxable person — Refusal of the right of deduction — Formal requirements)