Case C-294/21: Judgment of the Court (First Chamber) of 1 August 2022 (request for a preliminary ruling from the Cour de cassation du Grand-Duché de Luxembourg — Luxembourg) — État luxembourgeois, Administration de l’enregistrement, des domaines et de la TVA v Navitours Sàrl (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Sixth Council Directive 77/388/EEC — Article 2(1) — Scope — Taxable transactions — Article 9(2)(b) — Place where transport services are supplied — Tourist trips on the Moselle — River subject to condominium status)