Case C-340/22, Cofidis: Judgment of the Court (First Chamber) of 21 December 2023 (request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) — Portugal) — Cofidis v Autoridade Tributária e Aduaneira (Reference for a preliminary ruling — Direct taxation — Article 49 TFEU — Freedom of establishment — Introduction of a tax on the liabilities of credit institutions for the purpose of funding the national social security system — Alleged discrimination against branches of foreign credit institutions — Directive 2014/59/EU — Framework for the recovery and resolution of credit institutions and investment firms