Judgment of the Court (Eighth Chamber) of 10 February 2022.#Philips Orăştie SRL v Direcţia Generală de Administrare a Marilor Contribuabili.#Request for a preliminary ruling from the Curtea de Apel Alba Iulia.#Reference for a preliminary ruling – Harmonisation of fiscal legislation – Common system of value added tax (VAT) – Directive 2006/112/EC – Articles 179 and 183 – Right to deduct VAT – Conditions – Compensation or refund of excess VAT – Additional liabilities – Principle of fiscal neutrality – Principles of equivalence and effectiveness.#Case C-487/20.