What if England and Germany fight for France, half the country being occupied by Germany using `Europe/Francefurt` and the other half by England using `Europe/NewNewYork`? Then you can't know for sure how to interpret a "Europe/Paris" date without knowing the exact geographical location
If I understand [1] correctly, two new zones (or one new one and the old one) would be created in that case. E.g. if Strasbourg would be occupied by Germany in 2027, a new Europe/Strasbourg could be created which has the same rules as Europe/Paris until 2026, and the rules of Europe/Berlin as of 2027.
> On 29 March 2014, after annexation by Russia, Crimea switched from Eastern European Time (UTC+02:00) to Moscow Time (UTC+04:00 then, subsequently changed to UTC+03:00). [2]
Crimea has its own zone in the IANA database, Europe/Simferopol, which was updated in 2014 (and already existed before, as it already used Moscow time from 1994 to 1997). [3]