Judgment of the Court (Ninth Chamber) of 17 October 2019.#Ministère public and Ministre des Finances du Royaume de Belgique v QC and Comida paralela 12.#Request for a preliminary ruling from the Cour d'appel de Liège.#Reference for a preliminary ruling — Excise duty — Directive 2008/118/EC — Articles 8 and 38 — Person liable to pay excise duty following the irregular introduction of goods into a Member State — Definition — Company having civil liability for acts of its manager.#Case C-579/18.