CELEX:62022CJ0127: Judgment of the Court (Ninth Chamber) of 4 May 2023.#„Balgarska telekomunikatsionna kompania“ EAD v Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ – Sofia.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 185 – Adjustment of deductions of input VAT – Goods written off – Subsequent sale as waste – Destruction or disposal duly proved or confirmed.#Case C-127/22.