Case C-696/20: Judgment of the Court (Sixth Chamber) of 7 July 2022 (request for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — B. v Dyrektor Izby Skarbowej w. (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Article 41 — Intra-Community acquisition of goods — Place — Chain of successive transactions — Incorrect classification of some of the transactions — Principles of proportionality and fiscal neutrality)