CELEX:62021CA0362: Case C-362/21: Judgment of the Court (Tenth Chamber) of 20 October 2022 (request for a preliminary ruling from the Administrativen sad Veliko Tarnovo — Bulgaria) –- ‘EKOFRUKT’ EOOD v Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ — Veliko Tarnovo (Reference for a preliminary ruling — Internal market — Regulation (EU) No 910/2014 — Point 12 of Article 3 — Concept of ‘qualified electronic signature’ — Article 25(1) — Article 26 — Annex I — Legal effects of electronic signatures — Requirements relating to an advanced electronic signature — Administrative act issued in the form of an electronic document, the electronic signature of which does not meet the requirements of a ‘qualified electronic signature’ — Cumulative requirements — Consequences — Point 15 of Article 3 — Absence of a ‘qualified certificate for electronic signature’ — Qualified electronic signature entered in the certificate issued by the trust service provider — Effect — Names of the holder of the electronic signature having been written in the Latin alphabet rather than being written, as was customary, in Cyrillic script)