Case C-729/21, Dyrektor Izby Administracji Skarbowej w Łodzi: Order of the Court (Ninth Chamber) of 16 January 2023 (request for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — W. Sp. z o. o. v Dyrektor Izby Administracji Skarbowej w Łodzi (Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court — Directive 2006/112/EC — Value added tax (VAT) — Article 19 — Concept of ‘transfer of a totality of assets or part thereof’ — Contract of sale relating to a shopping centre — Transfer of an undertaking — Partial transfer of the tangible and intangible assets of the undertaking)