Case C-325/22, Ministar na zemedelieto, hranite i gorite: Judgment of the Court (Fourth Chamber) of 19 October 2023 (request for a preliminary ruling from the Administrativen sad — Varna — Bulgaria) — TS, HI v Ministar na zemedelieto, hranite i gorite (Reference for a preliminary ruling — Aid granted by Member States — Article 107(1) TFEU — Concept of an ‘undertaking’ — Regulation (EU) 2015/1589 — Recovery of unlawful aid — Decision (EU) 2015/456 — Swaps of forest land — Determining the ‘market value’)