Case C-37/23,  Giocevi : Order of the Court (Eighth Chamber) of 18 March 2024 (request for a preliminary ruling from the Corte suprema di cassazione – Italy) – Agenzia delle Entrate v PR (Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Common system of value added tax (VAT) – Directive 2006/112/EC – Articles 2, 206 and 273 – Principle of fiscal neutrality – Reduction of the VAT payable by taxable persons affected by the earthquake of 6 April 2009 in the Abruzzo region)