Case C-182/23,Makowit: Judgment of the Court (Eighth Chamber) of 11 July 2024 (request for a preliminary ruling from the Naczelny Sąd Administracyjny – Poland) – Dyrektor Krajowej Informacji Skarbowej v J.S. (Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(a) – Article 9(1) – Article 14(2)(a) – Taxable supply of goods – Transfer of the ownership of agricultural land, against payment of compensation, by reason of a decision of the public authority