Case C-277/24, Adjak: Judgment of the Court (Ninth Chamber) of 27 February 2025 (request for a preliminary ruling from the Wojewódzki Sąd Administracyjny we Wrocławiu – Poland) – M.B. v Dyrektor Izby Administracji Skarbowej we Wrocławiu (Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 273 – Measures to ensure the correct collection of VAT – VAT debt of a taxable person – National legislation which provides for the joint and several liability of the former chairperson of the management board of the taxable person – Participation of the former chairperson of the management board in the proceedings establishing the existence of a VAT debt – Proceedings to invoke joint and several liability – Calling into question of the VAT debt – Rights of the defence – Proportionality)