Case C-627/21: Order of the Court (Seventh Chamber) of 2 May 2022 (request for a preliminary ruling from the Curtea de Apel Alba Iulia — Romania) — SH v Administraţia Judeţeană a Finanţelor Publice Sibiu, Direcţia Generală Regională a Finanţelor Publice Braşov (Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Harmonisation of fiscal legislation — Common system of value added tax (VAT) — Directive 2006/112/EC — Deduction of input tax paid in relation to the purchase, building and alteration of immovable property — Ex officio revocation of a taxable person’s identification for VAT purposes — Adjustment of the initial deduction — Reply to the question referred for a preliminary ruling which may be clearly deduced from existing case-law)

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