Case C-791/22, Hauptzollamt Braunschweig (Place where VAT is incurred — III): Judgment of the Court (Ninth Chamber) of 18 January 2024 (request for a preliminary ruling from the Finanzgericht Hamburg — Germany) — G.A. v Hauptzollamt Braunschweig (Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 30, first subparagraph — Article 60 — Article 71(1) — Place of taxable transactions — Goods brought into the customs territory of the European Union in a first Member State in breach of customs rules and subsequently transported to a second Member State — Place where import VAT is incurred — National provision referring to EU customs legislation)