Case T-361/25, Brenntag: Judgment of the General Court (Second Chamber, sitting with five Judges) of 1 July 2026 (request for a preliminary ruling from the Finanzgericht Düsseldorf – Germany) – Brenntag GmbH v Hauptzollamt Duisburg (Reference for a preliminary ruling – Taxation – Excise duties – Article 27(1) and (2) of Directive 92/83/EEC – Article 7(1), Article 7(2)(a), Article 20(2) and Article 30 of Directive 2008/118/EC – Irregularity occurring during the movement of excise goods – Movement of goods under a duty suspension arrangement – Levying of excise duty due to the absence of an accompanying document specific to excise goods)