Case C-624/23, SEM Remont: Judgment of the Court (Seventh Chamber) of 21 November 2024 (request for a preliminary ruling from the Administrativen sad – Varna – Bulgaria) – SEM Remont EOOD 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 – Deduction of VAT – Principle of neutrality of VAT – Late submission of an application for registration – Issuing and content of invoices – Invoice which does not state input VAT – Tax calculated on the basis of a report – Absence of a correcting invoice – Right of deduction – Precluded)