Order of the Court (Sixth Chamber) of 9 December 2022.#The Navigator Company SA and Navigator Pulp Figueira SA v Autoridade Tributária e Aduaneira.#Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa - CAAD).#Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Value added tax (VAT) – Directive 2006/112/EC – Article 176 – Exclusions from the right to deduct VAT – Less favourable scheme compared to the mechanism for deducting expenses provided for in respect of a direct tax governed by national law – Principle of equivalence