Case C-475/23, Voestalpine Giesserei Linz: Judgment of the Court (Ninth Chamber) of 4 October 2024 (request for a preliminary ruling from the Curtea de Apel Cluj – Romania) – Voestalpine Giesserei Linz v Administraţia Judeţeană a Finanţelor Publice Cluj, Direcţia Generală Regională a Finanţelor Publice Cluj-Napoca (Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 168(a) – Right to deduct VAT – Acquisition of goods by a taxable person – Making available of those goods free of charge to a subcontractor for the purpose of carrying out works for the taxable person – Refusal of the deduction of the VAT relating to those goods)