Case C-156/20: Judgment of the Court (First Chamber) of 13 January 2022 (request for a preliminary ruling from the Supreme Court of the United Kingdom — United Kingdom) — Zipvit Ltd v The Commissioners for Her Majesty’s Revenue and Customs (Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 168 — Right of deduction — Supply of postal services mistakenly exempted — VAT deemed to be included in the commercial price of the supply for the purpose of exercising the right of deduction — Not included — Concept of VAT ‘due or paid’)