Case C-674/22,  Gemeente Dinkelland: Judgment of the Court (Fourth Chamber) of 22 February 2024 (request for a preliminary ruling from the rechtbank Gelderland – Netherlands) – Gemeente Dinkelland v Ontvanger van de Belastingdienst/Grote ondernemingen, kantoor Zwolle (Reference for a preliminary ruling – Taxes levied in breach of EU law – Obligation to refund value added tax (VAT) and to pay interest on that amount – Refund resulting from errors made in the taxable person’s accounts – Refund resulting from the retroactive amendment of the detailed rules for calculating the deductible VAT relating to the taxable person’s general costs)