Case C-185/18: Judgment of the Court (Sixth Chamber) of 12 June 2019 (request for a preliminary ruling from the Tribunal Supremo — Spain) — Oro Efectivo SL v Diputación Foral de Bizkaia (Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Article 401 — Principle of fiscal neutrality — Acquisition by an undertaking, from private individuals, of objects with a high gold or other precious metal content with a view to resale — Duty on transfers of assets)