On Curia, we read that the following cases have been raised
C-98/21 Finanzamt R (raised by DE)
C-56/21 „ARVI“ ir ko (raised by LT)
C-1/21 Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ (raised by BG)
Although there is not much information about these cases yet (please LET US KNOW if you do have further info), we suspect that last case (C-98/21) relates to the deduction of input VAT by a management holding company (see this post and this post).