Case C-741/22, Casino de Spa and Others: Judgment of the Court (First Chamber) of 12 September 2024 (request for a preliminary ruling from the Tribunal de première instance de Liège – Belgium) – Casino de Spa SA, Ardent Betting SA, Ardent Finance SA and Others v État belge (SPF Finances) (Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 135(1)(i) – Exemptions – Betting, lotteries and other forms of gambling – Conditions and limits – Principle of fiscal neutrality – Maintenance of the effects of a piece of national legislation – Entitlement to refund – Unjust enrichment – State aid – Article 107(1) TFEU – Application for a refund of the tax in the form of damages)