Opinion of Advocate General Saugmandsgaard Øe delivered on 18 June 2020.#Ingredion Germany GmbH v Bundesrepublik Deutschland.#Request for a preliminary ruling from the Verwaltungsgericht Berlin.#Reference for a preliminary ruling – Environment – Directive 2003/87/EC – Greenhouse gas emission allowance trading scheme – Article 3(h) – New entrants – Article 10a – Transitional rules for free allocation of emission allowances – Decision 2011/278/EU – Article 18(1)(c) – Fuel-related activity level – Second subparagraph of Article 18(2) – Relevant capacity utilisation factor.#Case C-320/19.