Case C-656/21: Judgment of the Court (Fifth Chamber) of 22 December 2022 (request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) — Portugal) — IM Gestão de Ativos (IMGA) — Sociedade Gestora de Organismos de Investimento Coletivo SA and Others v Autoridade Tributária e Aduaneira (Reference for a preliminary ruling — Directive 2008/7/EC — Article 5(2)(a) — Indirect taxes on the raising of capital — Stamp duty on services relating to the marketing of shares in undertakings for collective investment in transferable securities)