Case C-770/21, OGL-Food Trade Lebensmittelvertrieb: Judgment of the Court (Fifth Chamber) of 21 September 2023 (request for a preliminary ruling from the Administrativen sad Sofia-grad — Bulgaria) — OGL-Food Trade Lebensmittelvertrieb GmbH v Direktor na Teritorialna direktsia ‘Mitnitsa Plovdiv’ pri Agentsia ‘Mitnitsi’ (Reference for a preliminary ruling — Customs union — Regulation (EU) No 952/2013 — Union Customs Code — Articles 70 and 74 — Determination of the customs value — Customs value of fruit and vegetables to which an entry price applies — Regulation (EU) No 1308/2013 — Article 181 — Delegated Regulation (EU) 2017/891 — Article 75(5) and (6) — Declared transaction value higher than the standard import value — Disposal of products under conditions confirming the correctness of the transaction value — Sale by the importer at a loss — Relationship between the importer and the exporter — Judicial review of the decision determining the customs debt)