Case C-377/23, Sancra: Order of the Court (Seventh Chamber) of 5 February 2024 (request for a preliminary ruling from the Supremo Tribunal Administrativo — Portugal) — DC v Autoridade Tributária e Aduaneira (Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Questions the answer to which may be clearly deduced from the Court’s existing case-law — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Tax inspection procedure — Sale of second-hand vehicles to final consumers — Transactions subject to VAT — Articles 73 and 78 — Taxable base — Principle of fiscal neutrality — Incorrect charging of zero-rate VAT — Application of the standard rate of VAT by the tax authority — Inclusion of the VAT due in the sale price)