Case C-211/20 P: Judgment of the Court (First Chamber) of 10 November 2022 — European Commission v Valencia Club de Fútbol, SAD, Kingdom of Spain (Appeal — State aid — Public guarantee granted by a public entity — Loans to three football clubs from the Community of Valencia (Valencia CF, Hércules CF and Elche CF) — Decision declaring the aid to be incompatible with the internal market — Annulment of the decision in so far as it concerns Valencia CF — Concept of ‘advantage’ — Assessment of the existence of an advantage — Guarantee Notice — Interpretation — Duty of care on the part of the European Commission — Burden of proof — Distortion)