Opinion of Advocate General Hogan delivered on 1 October 2019.#Proceedings brought by Banco de Santander SA.#Request for a preliminary ruling from the Tribunal Económico Administrativo Central.#Reference for a preliminary ruling — Article 267 TFEU — Definition of ‘court or tribunal of a Member State’ — Criteria — Independence of the national body concerned — Irremovability of the members — Inadmissibility of the request for a preliminary ruling.#Case C-274/14.