Case C-122/23, Legafact: Judgment of the Court (Seventh Chamber) of 11 April 2024 (request for a preliminary ruling from the Varhoven administrativen sad – Bulgaria) – Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ Sofia pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite v ‘Legafact’ EOOD (Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Turnover taxes – Special scheme for small enterprises – Annual turnover – Difference in treatment between taxable persons – National legislation imposing VAT on a person in the event of late submission of an application for registration