Case C-95/19: Judgment of the Court (Fifth Chamber) of 24 February 2021 (request for a preliminary ruling from the Corte suprema di cassazione — Italy) — Agenzia delle Dogane v Silcompa SpA (Reference for a preliminary ruling — Directive 76/308/EEC — Articles 6 and 8 and Article 12(1) to (3) — Mutual assistance for the recovery of certain claims — Excise duty payable in two Member States for the same transactions — Directive 92/12/EC — Articles 6 and 20 — Release of products for consumption — Falsification of the accompanying administrative document — Offence or irregularity committed in the course of movement of products subject to excise duty under a duty suspension arrangement — Irregular departure of products from a suspension arrangement — ‘Duplication of the tax claim’ relating to the excise duties — Review carried out by the courts of the Member State in which the requested authority is situated — Refusal of the request for assistance made by the competent authorities of another Member State — Conditions)