Joined Cases C-717/22 and C-372/23, Sistem Lux: Judgment of the Court (Third Chamber) of 19 December 2024 (request for a preliminary ruling from the Rayonen sad Svilengrad and the Administrativen sad –Haskovo, Bulgaria) – SISTEM LUX OOD (C-717/22), VU (C-372/23) v Teritorialna direktsia Mitnitsa Burgas (Reference for a preliminary ruling – Customs union – Regulation (EU) No 952/2013 – Union Customs Code – Article 15 – Provision of information to the customs authorities – Failure to comply with the customs legislation – Article 42 – Effective, proportionate and dissuasive penalties – Framework Decision 2005/212/JHA – Confiscation of crime-related proceeds, instrumentalities and property – Articles 2(1) – Confiscation – National provision providing for the imposition of a fine of between 100 % and 200 % of the customs value of the goods and confiscation thereof irrespective of the owner)