Case C-697/22 P: Judgment of the Court (Fourth Chamber) of 29 July 2024 – Koiviston Auto Helsinki Oy, formerly Helsingin Bussiliikenne Oy v European Commission, Republic of Finland, Nobina Oy, Nobina AB (Appeal – State aid – SA.33846 (2015/C) (ex 2014/NN) (ex 2011/CP) – Relevant issue post-dating the publication of the decision initiating the formal investigation procedure – Identification of the beneficiary of the aid – Obligation to publish an amending opening decision – Right of the beneficiary of the aid to submit comments – Essential procedural requirement – Incompatibility with the internal market – Recovery of the aid ordered by the European Commission – Amount to be recovered – Competence of the Member State concerned)