Case C-388/18: Judgment of the Court (Tenth Chamber) of 29 July 2019 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — Finanzamt A v B (Reference for a preliminary ruling — Taxation — Harmonisation of fiscal legislation — Directive 2006/112/EC — Common system of value added tax (VAT) — Point 1 of the first sentence of Article 288 and Article 315 — Special scheme for small undertakings — Special arrangements for taxable dealers — Taxable dealer falling under the margin scheme — Annual turnover determining whether the special scheme for small undertakings is applicable — Margin or amounts received)