Judgment of the Court (Ninth Chamber) of 14 December 2023.#I GmbH & Co. KG v Hauptzollamt HZA.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling – Agriculture – Common organisation of the markets – Sugar sector – Production levies – Regulation (EU) No 1360/2013 – Right to reimbursement of the unduly paid levies – Time-bars and limitation periods – Finality of decisions to reimburse – Principles of equivalence and effectiveness – Principle of legal certainty.#Case C-655/22.