Case C-570/24, Ecoserv: Judgment of the Court (Seventh Chamber) of 20 November 2025 (request for a preliminary ruling from the Curtea de Apel Cluj – Romania) – Transilvania Master Insolv IPURL, acting as insolvency administrator of Ecoserv SRL v Direcția Generală Regională a Finanțelor Publice Cluj, Administrația Județeană a Finanțelor Publice Bistrița-Năsăud, Serviciul Fiscal Orășenesc Năsăud (Reference for a preliminary ruling – Excise duties – Directive 2008/118/EC – Article 8(1)(a)(i) and (2) – Person liable to pay excise duty – Quantity of ethyl alcohol missing from a company’s business assets – Managing director of a company guilty of embezzlement and of a failure to make entries in the accounts – Determination of the person liable to pay excise duty – More than one person liable – Effect of a judgment of a criminal court delivered in respect of civil matters, finding the managing director solely liable)