Case C-326/20: Judgment of the Court (Third Chamber) of 13 January 2022 (request for a preliminary ruling from the Administratīvā apgabaltiesa — Latvia) — ‘MONO’ SIA v Valsts ieņēmumu dienests (Reference for a preliminary ruling — Excise duties — Directive 2008/118/EC — Exemption from the harmonised excise duty — Goods intended for use in the context of diplomatic or consular relations — Conditions for the application of the exemption laid down by the host Member State — Payment by means other than cash)