Case C-207/23,  Finanzamt X (Application and disposal of goods free of charge: Judgment of the Court (Sixth Chamber) of 25 April 2024 (request for a preliminary ruling from the Bundesfinanzhof – Germany) – Finanzamt X v Y KG (Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Taxable transactions – Article 16 – Application of goods forming part of a taxable person’s business assets and their transfer free of charge to another taxable person – Drying of wood and heating of asparagus fields stemming from a cogeneration plant connected to a biogas production facility – Article 74 – Taxable amount – Cost price – Limitation to costs subject to input VAT only)