Court of Justice (Fourth Chamber) 4 October 2024, C-171/23 (UP CAFFE d.o.o. v Ministarstvo financija Republike Hrvatske.)

JUDGMENT OF THE COURT (Fourth Chamber) 4 October 2024 ( *1 ) (Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Point 19 of Article 287 – VAT exemption scheme for small enterprises – Abusive practice by forming a new company) In Case C‑171/23, REQUEST for a preliminary ruling under Article 267 TFEU from the Upravni sud u Zagrebu