Case C-855/19: Judgment of the Court (Fifth Chamber) of 9 September 2021 (request for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — G. Sp. z o.o. v Dyrektor Izby Administracji Skarbowej w Bydgoszczy (Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Article 69 — Chargeability of VAT — Intra-Community acquisition of motor fuels — Obligation to make early payment of VAT — Article 206 — Concept of ‘interim payments’ — Article 273 — Correct collection of VAT and prevention of evasion — Discretion of the Member States)