Case C-127/22, Balgarska telekomunikatsionna kompania: Judgment of the Court (Ninth Chamber) of 4 May 2023 (request for a preliminary ruling from the Varhoven administrativen sad — Bulgaria) — ‘Balgarska telekomunikatsionna kompania’ EAD v Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ — Sofia (Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 185 — Adjustment of deductions of input VAT — Goods written off — Subsequent sale as waste — Destruction or disposal duly proved or confirmed)