Case C-436/24, Lyko Operations: Judgment of the Court (Ninth Chamber) of 5 March 2026 (request for a preliminary ruling from the Högsta förvaltningsdomstolen – Sweden) – Skatteverket v Lyko Operations AB (Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 30a – Supply of goods – Concept of voucher – Classification – Customer loyalty programme in the form of points awarded on the basis of previous purchases – Points which may be redeemed for products of low value)