Case C-594/23, Lomoco Development and Others: Judgment of the Court (Seventh Chamber) of 7 November 2024 (request for a preliminary ruling from the Vestre Landsret – Denmark) – Skatteministeriet v Lomoco Development ApS and Others (Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Supply of land that has only the foundations of residential housing structures in place – Classification – Article 12 – Concepts of building land and building or parts of a building – Criterion of the first occupation of a building)