Case C-234/24, Brose Prievidza: Judgment of the Court (Tenth Chamber) of 23 October 2025 (request for a preliminary ruling from the Varhoven administrativen sad – Bulgaria) – Brose Prievidza, spol. s r.o. v Direktor na Direktsia Obzhalvane i danachno-osiguritelna praktika – Sofia pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite (Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 138(1) – Directive 2008/9/EC – Article 4(b) – Refund of VAT to taxable persons not established in the Member State of refund – Principal supply and ancillary supply – Artificial splitting of a single supply – No dispatch of the object of the supply)