Case C-318/22, GE Infrastructure Hungary Holding: Judgment of the Court (Ninth Chamber) of 16 November 2023 (request for a preliminary ruling from the Fővárosi Törvényszék — Hungary) — GE Infrastructure Hungary Holding Kft. v Nemzeti Adó — és Vámhivatal Fellebbviteli Igazgatósága (Reference for a preliminary ruling — Approximation of laws — Common system of taxation applicable to mergers, divisions, partial divisions, transfers of assets and exchanges of shares — Directive 2009/133/EC — Partial division — Purely internal situation — No reduction in share capital — Company holding 100 % of the share capital of the transferring company)