Case C-288/16: Judgment of the Court (First Chamber) of 29 June 2017 (request for a preliminary ruling from the Augstākā tiesa — Latvia) — ‘L.Č.’ IK v Valsts ienemumu dienests (Reference for a preliminary ruling — Directive 2006/112/EC — Value added tax (VAT) — Article 146(1)(e) — Exemptions on exportation — Supply of services directly connected with the exportation or the importation of goods — Meaning)