Case C-288/19: Judgment of the Court (First Chamber) of 20 January 2021 (request for a preliminary ruling from the Finanzgericht des Saarlandes — Germany) — QM v Finanzamt Saarbrücken (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Article 2(1)(c) — Supplies of services for consideration — Article 26(1) — Transactions treated as supplies of services for consideration — Article 56(2) — Determination of the point of reference for tax purposes — Hiring of means of transport — Making cars available to employees)