Case T-680/19: Judgment of the General Court of 7 July 2021 — Irish Wind Farmers’ Association and Others v Commission (State aid — Energy sector — Irish legislation on business property taxation — Method for calculating the amount of the tax owed by fossil fuel electricity producers — Complaint from wind farm operators — Decision finding that there is no State aid — Failure to initiate the formal investigation procedure — Serious difficulties — Procedural rights of the interested parties)