Case C-532/22, Westside Unicat: Judgment of the Court (Tenth Chamber) of 23 November 2023 (request for a preliminary ruling from the Curtea de Apel Cluj — Romania) — Direcția Generală Regională a Finanțelor Publice Cluj-Napoca, Administrația Județeană a Finanțelor Publice Cluj v SC Westside Unicat SRL (Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 53 — Services in respect of admissions to entertainment events — Place of supply of services — Streaming of interactive video sessions — Making available of a location and of the equipment necessary for the video capture of performances and for the implementation of accompaniment in order to provide quality performances)