Asunto C-552/16: Sentencia del Tribunal de Justicia (Sala Sexta) de 9 de noviembre de 2017 (petición de decisión prejudicial planteada por el Administrativen sad Sofia-grad — Bulgaria) — «Wind Inovation 1» EOOD, en liquidación/Direktor na Direktsia «Obzhalvane i danachno-osiguritelna praktika» — Sofia [Procedimiento prejudicial — Fiscalidad — Sistema común del impuesto sobre el valor añadido — Directiva 2006/112/CE — Disolución de una sociedad que causa su baja en el registro del impuesto sobre el valor añadido (IVA) — Obligación de liquidar el IVA en relación con los activos existentes y de abonar el IVA liquidado al Estado — Mantenimiento o modificación de la ley existente en el momento de la adhesión a la Unión Europea — Artículo 176, párrafo segundo — Efecto sobre el derecho a deducción — Artículo 168]

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