Case C-481/2, E. (Set-off of claims): Judgment of the Court (Fourth Chamber) of 18 December 2025 (request for a preliminary ruling from the Sąd Rejonowy dla m.st. Warszawy w Warszawie – Poland) – E. sp.j. v C. sp. z o.o. (Reference for a preliminary ruling – Directive 2011/7/EU – Combating late payment in commercial transactions – Article 3(1) and (3)(a) – Interest for late payment – Article 6(1) and (2) – Compensation for recovery costs – Conditions – National legislation providing for the set-off of reciprocal claims by declaration with retroactive effect – Simultaneous extinguishment of claims up to the amount of the lowest claim – Effects on interest and on compensation)