Order of the Court (Ninth Chamber) of 16 January 2023.#W. Sp. z o. o. v Dyrektor Izby Administracji Skarbowej w Łodzi.#Request for a preliminary ruling from the Naczelny Sąd Administracyjny.#Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court – Directive 2006/112/EC – Value added tax (VAT) – Article 19 – Concept of ‘transfer of a totality of assets or part thereof’ – Contract of sale relating to a shopping centre – Transfer of an undertaking – Partial transfer of the tangible and intangible assets of the undertaking.#Case C-729/21.