Joined Cases C-508/21 P and C-509/21 P: Judgment of the Court (Fifth Chamber) of 14 September 2023 — European Commission v Dansk Erhverv, Danmarks Naturfredningsforening, Federal Republic of Germany, Interessengemeinschaft der Grenzhändler (IGG) (Appeal — State aid — Article 107(1) TFEU — Sale of canned beverages to residents of the Kingdom of Denmark — Sale without deposit on condition that the beverages purchased are exported — Non-imposition of a fine — Concept of ‘State aid’ — Concept of ‘State resources’ — Decision declaring the absence of aid — Action for annulment)