Court of Justice (Seventh Chamber) 12 September 2024, C-709/22 (Syndyk Masy Upadłości A v Dyrektor Izby Administracji Skarbowej we Wrocławiu.)

JUDGMENT OF THE COURT (Seventh Chamber) 12 September 2024 ( *1 ) (Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Articles 273 and 395 – Implementing Decision (EU) 2019/310 – Fight against VAT fraud – Split payment mechanism – VAT account of an insolvent taxable person – Transfer at the request of the insolvency administrator of funds