Case C-655/22, I (Repayment of levies): Judgment of the Court (Ninth Chamber) of 14 December 2023 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — I GmbH & Co. KG v Hauptzollamt HZA (Reference for a preliminary ruling — Agriculture — Common organisation of the markets — Sugar sector — Production levies — Regulation (EU) No 1360/2013 — Right to reimbursement of the unduly paid levies — Time-bars and limitation periods — Finality of decisions to reimburse — Principles of equivalence and effectiveness — Principle of legal certainty)