Judgment of the Court (Tenth Chamber) of 29 February 2024.#V.B. Trade OOD 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 – Electronic identification and trust services for electronic transactions – Regulation (EU) No 910/2014 – Article 25 – Electronic signatures – Legal effect and evidential value in legal proceedings – Concept of ‘qualified electronic signature’.#Case C-466/22.