CELEX:62021CB0459: Case C-459/21, The Navigator Company and Navigator Pulp Figueira: Order of the Court (Sixth Chamber) of 9 December 2022 (request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) — Portugal) — The Navigator Company SA, Navigator Pulp Figueira SA v Autoridade Tributária e Aduaneira (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 — Inapplicability)