Case C-23/22: Judgment of the Court (Tenth Chamber) of 15 December 2022 (request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) — Portugal) — Caxamar — Comércio e Indústria de Bacalhau SA v Autoridade Tributária e Aduaneira (Reference for a preliminary ruling — State aid — Regulation (EU) No 651/2014 — Exemption of certain categories of aid compatible with the internal market — Guidelines on regional State aid — Scope — Exclusions — Fishery and aquaculture sector — Sector for the processing and marketing of agricultural products — Concept of ‘agricultural products’ — Regulation (EU) No 1379/2013 — Common organisation of the markets in fishery and aquaculture products — Annex I — Activity of processing of fishery and aquaculture products — Salted, frozen and desalted cod)