Order of the Court (Seventh Chamber) of 5 February 2024.#DC v Autoridade Tributária e Aduaneira.#Request for a preliminary ruling from the Supremo Tribunal Administrativo.#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.#Case C-377/23.