Case C-508/22, Administrația Județeană a Finanțelor Publice Brașov (Transfer of the right to reimbursement): Judgment of the Court (Eighth Chamber) of 28 September 2023 (request for a preliminary ruling from the Curtea de Apel Braşov — Romania) — KL, PO v Administrația Județeană a Finanțelor Publice Brașov (Reference for a preliminary ruling — Internal taxation — Article 110 TFEU — Repayment of a tax levied by a Member State in breach of EU law — Tax on the first registration of a motor vehicle — Incorporation of the tax in the market value of the vehicle in respect of which that tax was paid — Transfer to a subsequent purchaser of the vehicle of the right to reimbursement)