Judgment of the Court (Ninth Chamber) of 18 December 2025.#SAS Tenergie Development v Directeur Régional des Douanes de Marseille and Others.#Request for a preliminary ruling from the Tribunal judiciaire de Marseille.#Reference for a preliminary ruling – Customs union – Import and export procedures – Repayment or remission of import or export duties – Transmission of the file requesting remission to the European Commission – Automatic remission of duties – Liability of the Member State – Inadmissibility of the request for a preliminary ruling.#Case C-259/24.