Judgment of the Court (Seventh Chamber) of 8 May 2024.#P. sp. z o.o. v Dyrektor Izby Administracji Skarbowej w Warszawie.#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/CE – Article 73 – Supply of goods or services – In-kind contribution of property – Taxable amount – Consideration – Shares – Nominal value