Judgment of the Court (Tenth Chamber) of 20 October 2022.#EKOFRUKT v Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ – Veliko Tarnovo.#Request for a preliminary ruling from the Administrativen sad Veliko Tarnovo.#Reference for a preliminary ruling – Internal market – Regulation (EU) No 910/2014 – Article 3(12) – Concept of ‘qualified electronic signature’ – Article 25(1) – Article 26 – Annex I – Legal effects of electronic signatures – Requirements relating to an advanced electronic signature – Administrative act issued in the form of an electronic document signed with an electronic signature not meeting the requirements for a ‘qualified electronic signature’ – Cumulative requirements – Consequences – Article 3(15) – Absence of a ‘qualified certificate for electronic signature’ – Entry of a qualified electronic signature in the certificate issued by the trust service provider – Effect – Names of the holder of the electronic signature which have been transliterated using Latin script rather than being written in Cyrillic script as they normally are.#Case C-362/21.