Case C-369/23, Vivacom Bulgaria: Judgment of the Court (Fourth Chamber) of 19 December 2024 (request for a preliminary ruling from the Varhoven administrativen sad – Bulgaria) – Vivacom Bulgaria EAD v Varhoven administrativen sad, Natsionalna agentsia za prihodite (Reference for a preliminary ruling – Second subparagraph of Article 19(1) TEU – Effective legal protection in the fields covered by EU law – Second paragraph of Article 47 of the Charter of Fundamental Rights of the European Union – Access to an independent and impartial tribunal – Liability of a Member State for damage caused to individuals by an infringement of EU law – Infringement by a national court adjudicating at last instance in relation to value added tax (VAT) – Jurisdiction of a court adjudicating at last instance while having the capacity of defendant in the dispute