Case C-213/24, Grzera: Judgment of the Court (Sixth Chamber) of 3 April 2025 (request for a preliminary ruling from the Wojewódzki Sąd Administracyjny we Wrocławiu – Poland) – E. T. v Dyrektor Izby Administracji Skarbowej we Wrocławiu (Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 9(1) – Concepts of taxable person and economic activity – Sale of agricultural land for residential development – Preparation for sale by an agent acting as a professional trader – Statutory joint ownership of assets between co-owning spouses)