Judgment of the Court (Fifth Chamber) of 21 October 2021.#Wilo Salmson France SAS v Agenţia Naţională de Administrare Fiscală - Direcţia Generală Regională a Finanţelor Publice Bucureşti and Agenţia Naţională de Administrare Fiscală - Direcţia Generală Regională a Finanţelor Publice Bucureşti - Administraţia Fiscală pentru Contribuabili Nerezidenţi.#Request for a preliminary ruling from the Tribunalul Bucureşti.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Articles 167 to 171 and Article 178(a) – Right to deduct VAT – Refund of VAT to taxable persons established in a Member State other than the Member State of refund – Holding of an invoice – Directive 2008/9/EC – Refusal of the refund application – ‘Cancellation’ of the invoice by the supplier – Issuing of a new invoice – New refund application – Refusal.#Case C-80/20.