Case C-93/08: Judgment of the Court (Second Chamber) of 12 February 2009 (reference for a preliminary ruling from the Augstākās tiesas Senāta (Republic of Latvia)) — Schenker SIA v Valsts ieņēmumu dienests (Reference for a preliminary ruling — Regulation (EC) No 1383/2003 — Article 11 — Simplified procedure of abandoning goods for destruction — Prior determination whether an intellectual property right has been infringed — Administrative penalty)