Judgment of the Court (Seventh Chamber) of 12 March 2026.#Randstad España SLU v Administración General del Estado.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Deduction of input VAT – Directive 2006/112/EC – Second paragraph of Article 176 – Exclusion from the right to deduct VAT – Acquisition of tickets for leisure events and services – Entry into force of the right to deduct VAT on the date of accession of the Kingdom of Spain to the European Economic Community – Standstill clause.#Case C-515/24.