Case C-278/24, Genzyński: Judgment of the Court (Ninth Chamber) of 30 April 2025 (request for a preliminary ruling from the Wojewódzki Sąd Administracyjny we Wrocławiu – Poland) – P.K. 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 providing for the joint and several liability of the former chair of the board of directors of the taxable person – Exemption from joint and several liability – Absence of fault – Application for a declaration of insolvency – Existence of only one creditor – Proportionality – Equal treatment – Right to property