Case C-820/21, Vinal: Judgment of the Court (Fourth Chamber) of 14 September 2023 (request for a preliminary ruling from the Administrativen sad Sofia-grad — Bulgaria) — ‘Vinal’ AD v Direktor na Agentsia ‘Mitnitsi’ (Reference for a preliminary ruling — Excise duty — Directive 2008/118/EC — Article 16 — Tax warehouse arrangements — Conditions for the grant of an authorisation for the opening and operation of a tax warehouse by an authorised warehousekeeper — Failure to satisfy those conditions — Final withdrawal of the authorisation, together with the imposition of a financial penalty — Article 50 of the Charter of Fundamental Rights of the European Union — Ne bis in idem principle — Proportionality)