Case C-405/24, L (Non-commercial small consignments): Judgment of the Court (Eighth Chamber) of 8 May 2025 (request for a preliminary ruling from the Naczelny Sąd Administracyjny – Poland) – L. s.c. v Dyrektor Krajowej Informacji Skarbowej (Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 143(1)(b) – Exemptions on importation – Directive 2006/79/EC – Small consignments of goods of a non-commercial character from third countries – Consignee residing in a Member State other than the Member State of importation)