Case C-604/19: Judgment of the Court (First Chamber) of 25 February 2021 (request for a preliminary ruling from the Wojewódzki Sąd Administracyjny we Wrocławiu — Poland) — Gmina Wrocław v Dyrektor Krajowej Informacji Skarbowej (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Article 2(1)(a) — Article 9(1) — Article 13(1) — Article 14(1) and (2)(a) — Concept of ‘supply of goods’ — Transformation of the right of perpetual usufruct into full immovable property ownership rights by operation of law — Municipality collecting fees for the transformation — Concept of ‘compensation’ — Concept of ‘taxable person acting as such’ — Exception — Bodies governed by public law which engage in activities or transactions as public authorities)