Judgment of the Court (Tenth Chamber) of 15 December 2022.#Caxamar - Comércio e Indústria de Bacalhau SA v Autoridade Tributária e Aduaneira.#Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa - CAAD).#Reference for a preliminary ruling – State aid – Regulation (EU) No 651/2014 – Exemption of certain categories of aid compatible with the internal market – Guidelines on regional State aid – Scope – Exclusions – Fishery and aquaculture sector – Sector for the processing and marketing of agricultural products – Concept of ‘agricultural products’ – Regulation (EU) No 1379/2013 – Common organisation of the markets in fishery and aquaculture products – Annex I – Activity of processing of fishery and aquaculture products – Salted, frozen and desalted cod.#Case C-23/22.