Judgment of the Court (Eighth Chamber) of 29 June 2023.#Dyrektor Krajowej Informacji Skarbowej v C. Sp. z o.o.#Request for a preliminary ruling from the Naczelny Sąd Administracyjny.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Special scheme for travel agents – Scope – Consolidator of accommodation services which purchases such services on its own behalf and resells them to other professionals without ancillary services.#Case C-108/22.