Case T-668/21: Judgment of the General Court of 26 October 2022 — Siremar v Commission (State aid — Maritime transport — Rescue aid — Decision declaring the aid unlawful — Decision declaring the aid in part compatible and in part incompatible with the internal market and ordering its recovery — Service of general economic interest — Obligation to submit a restructuring or liquidation plan — Six-month time limit — Extension — Tax exemption — Advantage — Effect on trade between Member States — Adverse effect on competition — Length of proceedings — Legitimate expectations — Legal certainty — Principle of sound administration)