Case C-150/10: Judgment of the Court (Fourth Chamber) of 21 July 2011 (reference for a preliminary ruling from the Tribunal de première instance de Bruxelles (Belgium)) — Bureau d’intervention et de restitution belge (BIRB) v Beneo-Orafti SA (Agriculture — Common organisation of the markets — Sugar — Nature and scope of transitional quotas allocated to an undertaking producing sugar — Possibility for an undertaking receiving restructuring aid for the marketing year 2006/2007 to use the transitional quota allocated to that undertaking — Calculation of the amount to be recovered and of the penalty to be applied in the case of non-compliance with commitments entered into under the restructuring plan — Ne bis in idem principle)