Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) (Portugal) lodged on 20 April 2022 — Global Roads Investimentos SGPS, Lda v Autoridade Tributária e Aduaneira

(Case C-267/22)

(2022/C 318/29)

Language of the case: Portuguese

Referring court

Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD)

Parties to the main proceedings

Applicant: Global Roads Investimentos SGPS, Lda

Defendant: Autoridade Tributária e Aduaneira

Question referred

Is a holding company established in Portugal and governed by the provisions of Decree-law No 495/88 of 30 December 1988, which has as its sole object the management of shareholdings in other companies, as an indirect means of pursuing economic activities, and which, in that context, acquires and holds on a long-term basis such shareholdings, which, in general, amount to at least 10 % of the share capital of the companies in which it has a shareholding, where those companies do not operate in the insurance or financial sectors, covered by the definition of ‘financial institution’ within the meaning of point 22 of Article 3(1) of Directive 2013/36/EU (1) and point 26 of Article 4(1) of Regulation (EU) No 575/2013? (2)

(1)  Directive 2013/36/EU of the European Parliament and of the Council of 26 June 2013 on access to the activity of credit institutions and the prudential supervision of credit institutions and investment firms, amending Directive 2002/87/EC and repealing Directives 2006/48/EC and 2006/49/EC (OJ 2013 L 176, p. 338).

(2)  Regulation (EU) No 575/2013 of the European Parliament and of the Council of 26 June 2013 on prudential requirements for credit institutions and investment firms and amending Regulation (EU) No 648/2012 (OJ 2013 L 176, p. 1).