Case C-785/23, Bulgarian Posts: Request for a preliminary ruling from the Varhoven administrativen sad (Bulgaria) lodged on 19 December 2023 — Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ Sofia pri Tsentralno upravlenie na Natsionalna agentsia za prihodite ‘Bulgarian Posts’ EAD v ‘Bulgarian Posts’ EAD