Judgment of the Court (Seventh Chamber) of 25 February 2021.#Novo Banco SA v Junta de Andalucía.#Request for a preliminary ruling from the Tribunal Supremo.#Reference for a preliminary ruling – Freedom of establishment Free movement of capital – Taxation Tax on customer deposits held by credit institutions – Tax deductions granted solely to institutions with their registered office or agencies in the territory of the Autonomous Community of Andalusia – Tax deductions granted solely for investments in projects carried out in that Autonomous Community – Common system of value added tax (VAT) Directive 2006/112/EC Article 401 Prohibition against levying other national taxes characterised as turnover taxes Concept of ‘turnover tax’ Essential characteristics of VAT None.#Case C-712/19.