Case C-327/20: Judgment of the Court (Ninth Chamber) of 13 January 2022 (request for a preliminary ruling from the Sąd Okręgowy w Opolu — Poland) — Skarb Państwa — Starosta Nyski v New Media Development & Hotel Services Sp. z o.o. (Reference for a preliminary ruling — Directive 2011/7/EU — Combating late payment in commercial transactions — Scope — Concept of ‘commercial transactions’ — Public authority acting as a creditor of an undertaking — Excluded — Handing over by a public authority of an immovable property in perpetual usufruct to an undertaking against payment of an annual fee)