Judgment of the Court (Ninth Chamber) of 27 April 2023.#Banca A v Agenţia Naţională de Administrare Fiscală (ANAF) and Preşedintele ANAF.#Request for a preliminary ruling from the Înalta Curte de Casaţie şi Justiţie.#Reference for a preliminary ruling – Directive 2009/133/EC – Article 7 – Merger by absorption – Purely domestic operation – Primacy of EU law outside the scope of EU law – None – Interpretation of EU law outside its scope – Jurisdiction of the Court to deliver preliminary rulings – Condition – EU law made applicable by national law directly and unconditionally.#Case C-827/21.