Case C-401/18: Judgment of the Court (Fourth Chamber) of 23 April 2020 (request for a preliminary ruling from the Krajský soud v Praze — Czech Republic) — Herst s.r.o. v Odvolací finanční ředitelství (Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 2(1)(b) — Intra-Community acquisition of goods — Article 20 — Acquisition of the right to dispose of goods as owner — Chain of transactions for the purchase and resale of goods with a single intra-Community transport — Right to take decisions capable of affecting the legal situation of property — Transaction to which the transport should be ascribed — Transport under an excise duty suspension arrangement — Temporal effect of judgments by way of interpretation)