Joined Cases C-693/21 P and C-698/21 P: Judgment of the Court (Fourth Chamber) of 14 December 2023 — EDP España SA (C-693/21 P), Naturgy Energy Group SA, formerly Gas Natural SDG SA (C-698/21 P) v Naturgy Energy Group SA, formerly Gas Natural SDG SA, European Commission, Generaciones Eléctricas Andalucía SLU, formerly Viesgo Producción SL (Appeal — State aid — Environmental incentive measure adopted by the Kingdom of Spain for coal-fired power plants — Decision to initiate the formal investigation procedure — Action for annulment)