Judgment of the Court (Fourth Chamber) of 4 October 2024.#UP CAFFE d.o.o. v Ministarstvo financija Republike Hrvatske.#Request for a preliminary ruling from the Upravni sud u Zagrebu.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Point 19 of Article 287 – VAT exemption scheme for small enterprises – Abusive practice by forming a new company.#Case C-171/23.