Case T-394/25: Order of the General Court of 21 January 2026 – Nomad Stays v Council (Action for annulment – Taxation – Value added tax (VAT) rules for the digital age – VAT obligations in the short-term accommodation rental sector – Concept of deemed supplier – Online platforms facilitating the supply of short-term accommodation rental services – Legislative act – Act of general application – Lack of direct concern – Lack of individual concern – Inadmissibility)