Judgment of the Court (Sixth Chamber) of 22 February 2024.#Ente Cambiano società cooperativa per azioni v Agenzia delle Entrate.#Request for a preliminary ruling from the Corte suprema di cassazione.#Reference for a preliminary ruling – Article 63 TFEU – Free movement of capital – Directive 2008/7/EC – Cooperative credit banks having net assets above a certain threshold – National legislation obliging those banks to pay an amount equal to 20 % of those net assets in order to transfer their banking business to a public limited company in exchange for securities of that company – Article 94(c) of the Rules of Procedure of the Court of Justice – Requirement to provide reasons justifying the need for an answer from the Court – Purely internal situation