Case C-346/19: Judgment of the Court (Tenth Chamber) of 17 December 2020 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — Bundeszentralamt für Steuern v Y-GmbH (Reference for a preliminary ruling — Value added tax (VAT) — Refund of VAT — Directive 2008/9/EC — Article 8(2)(d) — Article 15 — Indication of number of the invoice — Refund application)