Joined Cases C-207/22, C-267/22 and C-290/22, Lineas — Concessões de Transportes and Others: Judgment of the Court (First Chamber) of 26 October 2023 (requests for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD), Supremo Tribunal Administrativo — Portugal) — Lineas — Concessões de Transportes SGPS SA (C-207/22), Global Roads Investimentos SGPS Lda (C-267/22), NOS-SGPS SA (C-290/22) v Autoridade Tributária e Aduaneira (Reference for a preliminary ruling — Economic and monetary policy — Supervision of the European Union’s financial sector — Directive 2013/36/EU — Regulation (EU) No 575/2013 — Financial institution — Concept — Undertaking whose activity is the acquisition of holdings)