Case C-677/21, Fluvius Antwerpen: Judgment of the Court (Seventh Chamber) of 27 April 2023 (request for a preliminary ruling from the Vredegerecht te Antwerpen — Belgium) — Fluvius Antwerpen v MX (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Taxable transactions — Article 2(1)(a) — Concept of ‘supply of goods for consideration’ — Article 9(1) — Economic activity — Article 14(1) and (2)(a) — Supply of goods — Unlawful consumption of electricity — Principle of neutrality of VAT — Charging the consumer for compensation including the price of the electricity consumed — Regional legislation of a Member State — Taxable person — Sui generis entity mandated by municipalities — Concept of ‘body governed by public law’ — Directive 2006/112/EC — Article 13(1), third subparagraph, and Annex I — Principle of taxability of electricity distribution — Concept of ‘negligible activity’)