Case C-612/20: Judgment of the Court (Ninth Chamber) of 28 April 2022 (request for a preliminary ruling from the Tribunalul Cluj — Romania) — Happy Education SRL v Direcţia Generală Regională a Finanţelor Publice Cluj-Napoca, Administrația Județeană a Finanțelor Publice Cluj (Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Article 132(1)(i) — Exemptions for certain activities in the public interest — Exemptions related to children’s or young people’s education, school or university education — Supply of educational services supplementing the school curriculum — Private law body providing those services for commercial purposes)