Case T-614/24, AROCO: Judgment of the General Court (Chamber giving preliminary rulings) of 22 October 2025 (request for a preliminary ruling from the Nejvyšší správní soud – Czech Republic) – AROCO, spol. s r.o. v Generální ředitelství cel (Reference for a preliminary ruling – Harmonisation of fiscal legislation – Directive 92/83/EEC – Harmonisation of the structures of excise duties on alcohol and alcoholic beverages – Excise duties – Ethyl alcohol – Exemptions – Article 27(1)(e) – Production of flavourings containing ethyl alcohol for the preparation of foodstuffs and non-alcoholic beverages with an alcohol strength not exceeding 1.2 % – Possibility for the Member States to make that exemption subject to conditions)