Opinion of Advocate General Tanchev delivered on 15 July 2021$

Opinion of Advocate General Tanchev delivered on 15 July 2021.#European Commission v Freistaat Bayern and Others.#Appeal – State aid – Aid in favour of the German dairy sector – Financing of milk quality tests – Article 108(2) TFEU – Decision to initiate the formal investigation procedure – Regulation (EC) No 659/1999 – Article 6(1) – Obligation for the European Commission to summarise the relevant issues of fact and law in that decision – Scope – Rights of interested parties to be involved in the administrative procedure – Breach of an essential procedural requirement – Consequences for the lawfulness of the final decision.#Joined Cases C-167/19 P and C-171/19 P.