Case C-579/18: Judgment of the Court (Ninth Chamber) of 17 October 2019 (request for a preliminary ruling from the Cour d'appel de Liège — Belgium) — Ministère public, Ministre des Finances du Royaume de Belgique v QC, Comida paralela 12. (Reference for a preliminary ruling — Excise duties — Directive 2008/118/EC — Articles 8 and 38 — Person liable to pay excise duty following the unlawful introduction of goods into the territory of a Member State — Concept — Company civilly liable for acts committed by its manager)