Judgment of the Court (Fourth Chamber) of 19 October 2023.#TS and HI v Ministar na zemedelieto, hranite i gorite.#Request for a preliminary ruling from the Administrativen sad - Varna.#Reference for a preliminary ruling – Aid granted by Member States – Article 107(1) TFEU – Concept of an ‘undertaking’ – Regulation (EU) 2015/1589 – Recovery of unlawful aid – Decision (EU) 2015/456 – Swaps of forest land – Determining the ‘market value’.#Case C-325/22.