Case C-288/22, Administration de l’enregistrement, des domaines et de la TVA (VAT — Member of a board of directors): Judgment of the Court (Third Chamber) of 21 December 2023 (request for a preliminary ruling from the tribunal d’arrondissement de Luxembourg — Luxembourg) — TP v Administration de l’enregistrement, des domaines et de la TVA (Reference for a preliminary ruling — Taxation — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 9 — Taxable persons — Economic activity carried out independently — Concept of ‘economic activity’ — Concept of ‘independent exercise of the activity’ — Activity as a member of the board of directors of a public limited company)