Case C-796/23, Česká síť (Partners in a Partnership): Judgment of the Court (Tenth Chamber) of 11 December 2025 (request for a preliminary ruling from the Nejvyšší správní soud – Czech Republic) – Česká síť s. r. o. v Odvolací finanční ředitelství (Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 9(1) – Concept of taxable person – Partners in a civil law partnership devoid of legal personality – Article 193 – Determination of the taxable person liable to pay VAT)