National legislation, such as that at issue in the main proceedings, pursuant to which compulsory removal from the VAT register
of a company whose dissolution has been ordered by a court decision results, even where the dissolved company remains party to contracts in
force and states that it has not ceased its activity during the period
of its
liquidation, in the obligation to calculate the input VAT due or paid on available
assets on the date
of that dissolution and to pay it to the State.