Request for a preliminary ruling from the Supremo Tribunal Administrativo (Portugal) lodged on 3 May 2022 — NOS-SGPS SA v Autoridade Tributária e Aduaneira

(Case C-290/22)

(2022/C 318/34)

Language of the case: Portuguese

Referring court

Supremo Tribunal Administrativo

Parties to the main proceedings

Applicant: NOS-SGPS SA

Defendant: Autoridade Tributária e Aduaneira

Question referred

Does a holding company domiciled in Portugal and governed by the provisions of Decree-Law No 495/88 of 30 December 1988, the sole object of which is to manage shareholdings in companies other than those operating in the insurance sector, fall within the concept 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).