Court of Justice (Eighth Chamber) 5 October 2023, C-146/22 (YD v Dyrektor Krajowej Informacji Skarbowej.)

JUDGMENT OF THE COURT (Eighth Chamber) 5 October 2023 ( *1 ) (Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 98(2) – Discretionary power of the Member States to apply a reduced rate to certain supplies of goods and services – Points 1 and 12a of Annex III – Similar foodstuffs prepared from the same main ingredient – Hot