Court of Justice 10 September 2026, C-565/24 (Case C-565/24, P-GmbH & Co. KG (Coffee trips): Judgment of the Court (Second Chamber) of 10 September 2026 (request for a preliminary ruling from the Bundesfinanzhof – Germany) – P-GmbH & Co. KG v Finanzamt Q (Reference for a preliminary ruling – Common system of value added tax (VAT) – Sixth Directive 77/388/EEC – Special schemes – Article 26 – Travel agents – Excursion organised by a trader away from his or her business premises – Taxation under the margin scheme without deduction of the input VAT paid – Negative margin potentially leading to a VAT refund – Coffee trips))

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