Opinion of Advocate General Collins delivered on 16 March 2023.#European Commission and Interessengemeinschaft der Grenzhändler (IGG) v Dansk Erhverv.#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.#Joined Cases C-508/21 P and C-509/21 P.