Court of Justice 4 September 2025, C-121/24 („Vaniz“ EOOD v Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ – Veliko Tarnovo.)

Provisional text OPINION OF ADVOCATE GENERAL KOKOTT delivered on 4 September 2025 (1) Case C‑121/24 ‘Vaniz’ EOOD v Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ – Veliko Tarnovo (Request for a preliminary ruling from the Administrativen sad Veliko Tarnovo (Administrative Court, Veliko Tarnovo, Bulgaria)) ( Reference for a preliminary ruling – Taxation – Value added tax (VAT)