Joined Cases C-221/20 and C-223/20: Judgment of the Court (Seventh Chamber) of 28 October 2021 (requests for a preliminary ruling from the Korkein hallinto-oikeus — Finland) — Proceedings brought byA Oy (C-221/20), B Oy (C-223/20) (Reference for a preliminary ruling — Taxation — Directive 92/83/EEC — Excise duty — Beer — Article 4(2) — Possibility to apply reduced rates of excise duty to beer brewed by independent small breweries — Treatment as a single independent small brewery or as two or more small breweries — Obligation to transpose)