Judgment of the General Court (Chamber giving preliminary rulings) of 25 February 2026.#Belgische Staat / Federale Overheidsdienst Financiën v Digipolis Antwerpen AG and District09 AG.#Request for a preliminary ruling from the Hof van beroep te Antwerpen.#Reference for a preliminary ruling – Taxation – Common system of VAT – Scope – Liability to tax – Body governed by public law – Articles 2, 9 and 13 of Directive 2006/112/EC – Intermunicipal cooperation – Conferral of management – Commissioning association – Provision of telematics services for the benefit of members of the association.#Case T-575/24.