Judgment of the General Court (Chamber giving preliminary rulings) of 3 December 2025.#MS KLJUČAROVCI, d. o. o. - v stečaju v Republic of Slovenia.#Request for a preliminary ruling from the Upravno sodišče Republike Slovenije.#Reference for a preliminary ruling – Harmonisation of fiscal legislation – Common system of VAT – Articles 41 and 42 of Directive 2006/112/EC – Place of an intra-Community acquisition of goods – Article 141(c) of Directive 2006/112 – Triangular transaction – Simplification measure – Chain of supplies comprising four operators identified in three different Member States – Taxable person who is or should have been aware of transactions constituting an abuse of the VAT system.#Case T-646/24.