Case C-164/24, Cityland: Judgment of the Court (Tenth Chamber) of 3 April 2025 (request for a preliminary ruling from the Administrativen sad Veliko Tarnovo – Bulgaria) – Cityland EOOD v Direktor na Direktsia Obzhalvane i danachno-osiguritelna praktika – Veliko Tarnovo (Reference for a preliminary ruling – Common system of value added tax – Directive 2006/112/EC – Persistent failure to comply with tax obligations – Removal of the taxable person from the value added tax (VAT) identification register – Principle of proportionality)