Joined Cases C-747/21 P and C-748/21 P: Judgment of the Court (Seventh Chamber) of 8 June 2023 — PAO Severstal (C-747/21 P), Novolipetsk Steel PJSC (NLMK) (C-748/21 P) v European Commission, Eurofer, European Steel Association, ASBL (Appeal — Dumping — Implementing Regulation (EU) 2016/1328 — Imports of certain cold-rolled flat steel products originating in the People’s Republic of China and the Russian Federation — Definitive anti-dumping duty — Regulation (EC) No 1225/2009 — Article 18(1) — Necessary information — Absence — Article 9(4) — ‘Lesser duty rule’ — Target price — Profit margin of the Union industry — Establishment — Selection of the most recent representative year — Article 2(9) — Construction of the export price — Injury to the Union industry — Application by analogy — Calculation of the underselling margin — Statement of reasons)