Case C-602/23, Finanzamt für Großbetriebe: Judgment of the Court (First Chamber) of 30 April 2025 (request for a preliminary ruling from the Verwaltungsgerichtshof – Austria) – Finanzamt für Großbetriebe (Reference for a preliminary ruling – Free movement of capital – Restrictions – Tax on income from capital – Undertaking for collective investment in transferable securities (UCITS) – Legal personality – National legislation providing that UCITS do not have legal personality – Tax transparency of UCITS – Tax treatment of foreign undertakings that are comparable to UCITS but that have legal personality – Whether a cross-border situation is comparable to a domestic situation)