Judgment of the Court (Tenth Chamber) of 25 May 2023.#Dyrektor Izby Administracji Skarbowej w Warszawie v W. Sp. z o.o.#Request for a preliminary ruling from the Naczelny Sąd Administracyjny.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Right to deduct VAT – Refusal – Refusal based on the invalidity of the transaction under national civil law.#Case C-114/22.