Case C-565/18: Judgment of the Court (Second Chamber) of 30 April 2020 (request for a preliminary ruling from the Commissione Tributaria Regionale per la Lombardia — Italy) — Société Générale S.A. v Agenzia delle Enrate — Direzione Regionale Lombardia Ufficio Contenzioso (Reference for a preliminary ruling — Article 63 TFEU — Free movement of capital — Financial transaction tax — Transactions in derivative financial instruments having as an underlying security a security issued by a company resident in the Member State of taxation — Tax due regardless of the place of conclusion of the transaction — Administrative and declaratory obligations)