Case C-722/22, Sofiyski gradski sad: Judgment of the Court (Eighth Chamber) of 25 January 2024 (request for a preliminary ruling from the Sofiyski gradski sad — Bulgaria) — in the proceedings brought by Sofiyski gradski sad (Reference for a preliminary ruling — Area of freedom, justice and security — Judicial cooperation in criminal matters — Framework Decision 2005/212/JHA — Confiscation of crime-related proceeds, instrumentalities and property — Third indent of Article 1 — Concept of ‘instrumentality’ — Article 2(1) — Obligation for Member States to take measures to enable the confiscation of instrumentalities from criminal offences — Vehicle used to transport excise goods without a tax marking in breach of the law)