Case C-436/23, Volvo Group Belgium: Judgment of the Court (Sixth Chamber) of 12 December 2024 (request for a preliminary ruling from the hof van beroep te Gent – Belgium) – Belgische Staat / Federale Overheidsdienst Financiën v Volvo Group Belgium NV (Reference for a preliminary ruling – Direct taxation – Article 49 TFEU – Freedom of establishment – Tax on company profits – National legislation establishing a fairness tax – National decision annulling that legislation – Maintenance of effects – Tax not payable by a non-resident company with a permanent establishment in the Member State – Tax payable by a subsidiary of a non-resident company – Choice of legal form – Comparability of situations)