Case C-509/22,  Girelli Alcool: Judgment of the Court (Fifth Chamber) of 18 April 2024 (request for a preliminary ruling from the Corte suprema di cassazione – Italy) – Agenzia delle Dogane e dei Monopoli v Girelli Alcool Srl (Reference for a preliminary ruling – Taxation – Excise duties – Directive 2008/118/EC – Article 7(4) – Chargeability of excise duty – Release for consumption – Total destruction or irretrievable loss of a product placed under a duty-suspension arrangement – Concept of ‘unforeseeable circumstances’ – Authorisation by the competent authorities of the Member State – Irretrievable loss caused by a non-serious fault committed by an employee of the authorised warehousekeeper)