General Court 3 December 2025, Case T-646/24, MS KLJUČAROVCI: Judgment of the General Court (Chamber giving preliminary rulings) of 3 December 2025 (request for a preliminary ruling from the Upravno sodišče – Slovenia) – MS KLJUČAROVCI, d.o.o., in liquidation v Republika Slovenija (Reference for a preliminary ruling – Harmonisation of fiscal legislation – Common system of VAT – Articles 41 and 42 of Directive 2006/112/EC – Place of an intra-Community acquisition of goods – Article 141(c) of Directive 2006/112 – Triangular transaction – Simplification measure – Chain of supplies comprising four operators identified in three different Member States – Taxable person who is or should have been aware of transactions constituting an abuse of the VAT system)

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