Judgment of the Court (Eighth Chamber) of 3 June 2021$

Judgment of the Court (Eighth Chamber) of 3 June 2021.#BE and DT v Administraţia Judeţeană a Finanţelor Publice Suceava and Others.#Request for a preliminary ruling from the Curtea de Apel Suceava.#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.#Case C-182/20.