Case T-268/25, Sampension Livsforsikring: Judgment of the General Court (Second Chamber, sitting with five Judges) of 15 July 2026 (request for a preliminary ruling from the Østre Landsret – Denmark) – Sampension Livsforsikring A/S v Skatteministeriet (Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Taxable persons – VAT group – Concept of persons closely bound to one another by financial, economic and organisational links – Measures to prevent tax evasion or avoidance – Article 11 of Directive 2006/112/EC – Legislation of a Member State making it possible to include in a VAT group persons which are not taxable or are exempt from VAT – Condition of 100 % ownership of the capital of the other members of the group in order for a VAT group to be formed)