Case C-429/23, NARE-BG: Request for a preliminary ruling from the Administrativen sad Varna (Bulgaria) lodged on 11 July 2023 — NARE-BG EOOD v Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ Varna pri Tsentralno Upravlenie na Natsionalnata Agentsia za Prihodite