Case C-320/19: Judgment of the Court (Fifth Chamber) of 3 December 2020 (request for a preliminary ruling from the Verwaltungsgericht Berlin — Germany) — Ingredion Germany GmbH v Bundesrepublik Deutschland (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)