Case C-142/24, Familienstiftung: Judgment of the Court (First Chamber) of 13 November 2025 (request for a preliminary ruling from the Finanzgericht Köln – Germany) – Familienstiftung v Finanzamt Köln-West (Reference for a preliminary ruling – Free movement of capital – Inheritance and gift tax – Taxation of the inter vivos transfer of assets in order to set up a foundation – Family foundation with its seat in Liechtenstein – Coherence of the tax system)