Case C-482/21, Euler Hermes: Judgment of the Court (Eighth Chamber) of 9 February 2023 (request for a preliminary ruling from the Fővárosi Törvényszék — Hungary) — Euler Hermes SA Magyarországi Fióktelepe v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Article 90 — Taxable amount — Reduction — Insurer paying compensation to policyholders for unpaid debts, including VAT — National legislation denying that insurer, as legal successor, the reduction of the taxable amount — Principle of fiscal neutrality — Principle of effectiveness)