Joined Cases T-685/24 Jelgratz) and T-686/24 (Buchgint ): Judgment of the General Court (Second Chamber, sitting with five Judges) of 20 May 2026 (request for a preliminary ruling from the Finanzgericht Berlin-Brandenburg – Germany) – A and B v Hauptzollamt (References for a preliminary ruling – Taxation – Excise duties – Article 32 of Directive 2008/118/EC – Article 32 of Directive (EU) 2020/262 – Concept of own use – Acquisition and transport of goods by a private individual for the purpose of passing them on to another private individual free of charge)