Joined Cases C‑207/22, C‑267/22 and C‑290/22

Lineas – Concessões de Transportes SGPS S.A. and Others

v

Autoridade Tributária e Aduaneira

(Requests for a preliminary ruling
from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa – CAAD) and from the Supremo Tribunal Administrativo)

Judgment of the Court (First Chamber) of 26 October 2023

(References for a preliminary ruling – Economic and monetary policy – Supervision of the European Union’s financial sector – Directive 2013/36/EU – Regulation (EU) No 575/2013 – Financial institution – Concept – Undertaking whose activity is the acquisition of holdings)

Economic and monetary policy – Economic policy – Supervision of the EU financial sector – Regulation 575/2013 – Directive 2013/36 – Financial institution – Concept – Undertaking whose object is the management of shareholdings in companies that do not operate in the financial sector – Not included

(European Parliament and Council Regulation No 575/2013, Art. 4(1), point 26; European Parliament and Council Directive 2013/36, Art. 3(1), point 22)

(see paragraphs 56, 62-64, 66, 69, 75, 76, 80, 81, operative part)

See the text of the decision.