Case C-615/21, Napfény-Toll: Judgment of the Court (Fifth Chamber) of 13 July 2023 (request for a preliminary ruling from the Szegedi Törvényszék — Hungary) — Napfény-Toll Kft v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (Reference for a preliminary ruling — Value added tax (VAT) — National legislation providing for the possibility of suspending, without any temporal limit, the limitation period for action by the tax authorities in the event of court proceedings — Repeated tax procedures — Regulation No 2988/95 — Scope — Principles of legal certainty and effectiveness of EU law)