Case T-356/25, Rapera: Judgment of the General Court (Fifth Chamber, sitting with five Judges) of 8 July 2026 (request for a preliminary ruling from the Dioikitiko Protodikeio Thessalonikis – Greece) – AY v Anexartiti Archi Dimosion Esodon (Reference for a preliminary ruling – Taxation – Common system of VAT – Tax representative appointed as the person liable for payment of VAT – Article 204 of Directive 2006/112/EC – Joint and several liability – Article 205 of Directive 2006/112 – National legislation appointing the tax representative as liable for payment of VAT and providing for his or her joint and several liability