Judgment of the Court (Sixth Chamber) of 16 November 2023.#NO v Autoridade Tributária e Aduaneira.#Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa - CAAD).#Reference for a preliminary ruling – Article 49 TFEU – Freedom of establishment – Articles 63 and 65 TFEU – Free movement of capital – Personal income tax – Tax advantage relating to the taxation of capital gains on transfers of shares in small enterprises – Exclusion of undertakings established in other Member States – Concept of ‘abusive practice’.#Case C-472/22.