Case C-302/07: Judgment of the Court (Fourth Chamber) of 5 March 2009 (reference for a preliminary ruling from the VAT and Duties Tribunal, London (United Kingdom)) — J D Wetherspoon plc v The Commissioners for Her Majesty’s Revenue and Customs (First and Sixth VAT Directives — Principles of fiscal neutrality and proportionality — Rules on rounding of amounts of VAT — Methods and levels of rounding)