Case C-312/19: Judgment of the Court (Eighth Chamber) of 16 September 2020 (request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas — Lithuania) — XT v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos (Reference for a preliminary ruling — Directive 2006/112/EC — Common system of value added tax (VAT) — Article 9(1) — Article 193 — Concept of ‘taxable person’ — Joint activity agreement — Partnership — Allocation of an economic transaction to one of the partners — Determination of the taxable person liable for the tax)