CaseC-336/24, SINHRON INVEST: Order of the Court (Eighth Chamber) of 22 November 2024 (request for a preliminary ruling from the Sofiyski gradski sad – Bulgaria) – SINHRON INVEST EOOD v Sofiyska gradska prokuratura (Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Questions referred for a preliminary ruling that are identical to questions on which the Court has already ruled – Article 48 of the Charter of Fundamental Rights of the European Union – Presumption of innocence and rights of the defence – Imposition of a criminal penalty on a legal person for an offence relating to value added tax (VAT) committed by the representative of that legal person – Parallel criminal proceedings against that representative that have not been concluded)