Case C-515/24, Randstad España: Judgment of the Court (Seventh Chamber) of 12 March 2026 (request for a preliminary ruling from the Tribunal Supremo – Spain) – Randstad España SLU v Administracíon General del Estado (Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Deduction of input VAT – Directive 2006/112/EC – Second paragraph of Article 176 – Exclusion from the right to deduct VAT – Acquisition of tickets for leisure events and services – Entry into force of the right to deduct VAT on the date of accession of the Kingdom of Spain to the European Economic Community – Standstill clause)