Case C-613/23, Herdijk: Judgment of the Court (Tenth Chamber) of 14 November 2024 (request for a preliminary ruling from the Hoge Raad der Nederlanden – Netherlands) – KL v Staatssecretaris van Financiën (Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 273 – VAT payable by a taxable entity – National legislation providing for the joint and several liability of the director of the entity – Presumption of liability in respect of the director in the absence of notification that the entity is unable to pay the VAT due – Principle of proportionality)