Case C-83/23, H GmbH (Direct right to a VAT refund): Judgment of the Court (Seventh Chamber) of 5 September 2024 (request for a preliminary ruling from the Bundesfinanzhof – Germany) – H GmbH v Finanzamt M (Reference for a preliminary ruling – Harmonisation of fiscal legislation – Common system of value added tax (VAT) – Directive 2006/112/EC – VAT unduly invoiced and paid – Correction of the invoice – Liquidation of the supplier – Refund to the supplier of the VAT – Refusal of the tax authority to refund the VAT directly to the purchaser – Priority for the right to a VAT refund – Risk of a double refund of the VAT – Risk of loss of tax revenue)