Case C-96/22, CDIL: Judgment of the Court (Fifth Chamber) of 21 December 2023 (request for a preliminary ruling from the Supremo Tribunal Administrativo — Portugal) — CDIL — Companhia de Distribuição Integral Logística Portugal S.A. v Autoridade Tributária e Aduaneira (Reference for a preliminary ruling — Free movement of goods — Article 34 TFEU — Quantitative restrictions on importation — Measures having equivalent effect — National legislation limiting the quantity of cigarettes which can be released for consumption during a given period to a maximum corresponding to the monthly average of the quantities released for consumption in the preceding 12 months — Article 36 TFEU — Justification — Combating tax avoidance and abusive practices — Protection of public health — Taxation — Excise duties — Directive 2008/118/EC — Article 7 — Time at which excise duties become chargeable — Release for consumption of excise goods — Article 9 — Chargeability conditions and applicable rate of excise duty — Applicable quantitative limit exceeded — Excess — Application of the rate of excise duty in force on the date on which the declaration of discharge is lodged)