Judgment of the Court (Fourth Chamber) of 1 August 2025.#Határ Diszkont Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Request for a preliminary ruling from the Szegedi Törvényszék.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 1(2), Article 2(1)(c) and Article 78 – Exemptions on exportation – Article 146(1)(b) – Exempt supply of goods – Service for the administration of VAT refunds to customers not resident in the European Union – Single supply – Distinct and independent supplies – Principal or ancillary supply – Exemptions under Article 135(1)(d) and Article 146(1)(e) – Protection of legitimate expectations – Taxable amount.#Case C-427/23.