Case C-276/24, Konreo: Judgment of the Court (Eighth Chamber) of 10 July 2025 (request for a preliminary ruling from the Nejvyšší správní soud – Czech Republic) – KONREO, v. o. s., acting as insolvency administrator of FAU s. r. o. v Odvolací finanční ředitelství (Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 205 – Joint and several liability – Conditions and scope of liability – Combating VAT evasion – VAT not paid by the supplier – Refusal to grant the right to deduct VAT to the recipient of the supply – Possibility of holding the recipient of the supply jointly and severally liable for payment of VAT due from the supplier – Principle of proportionality)