Case C-182/20: Judgment of the Court (Eighth Chamber) of 3 June 2021 (request for a preliminary ruling from the Curtea de Apel Suceava — Romania) — BE, DT v Administraţia Judeţeană a Finanţelor Publice Suceava, Direcţia Generală Regională a Finanţelor Publice Iaşi, Accer Ipurl Suceava — acting as court-appointed liquidator of BE, EP (Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Right to deduct — Adjustment of deductions — Insolvency proceedings — National legislation providing for automatic refusal to allow deduction of VAT in respect of taxable transactions that occurred prior to the initiation of those proceedings)