Case C-429/23, NARE-BG: Judgment of the Court (Seventh Chamber) of 12 September 2024 (request for a preliminary ruling from the Administrativen sad – Varna – Bulgaria) – NARE-BG ЕООD v Direktor na Direktsia Obzhalvane i danachno-osiguritelna praktika Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite (Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Right of deduction – Time limits for filing and paying certain taxes – Extension of time on account of the COVID-19 pandemic – Denial of the right to deduct VAT – Time-barred – Principles of equivalence, effectiveness and neutrality of VAT)