Court of Justice (Sixth Chamber) 11 December 2025, C-121/24 („Vaniz“ EOOD v Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ – Veliko Tarnovo.)

JUDGMENT OF THE COURT (Sixth Chamber) 11 December 2025 ( *1 ) (Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 205 – Joint and several liability – Insolvency of the principal debtor – Continued obligation to pay VAT – Joint and several liability of a third party after the removal of the principal debtor from the commercial register –