Case C-312/22, Autoridade Tributária e Aduaneira (Taxation of interest on bonds and debt instruments): Judgment of the Court (Sixth Chamber) of 12 October 2023 (request for a preliminary ruling from the Supremo Tribunal Administrativo — Portugal) — FL v Autoridade Tributária e Aduaneira (Reference for a preliminary ruling — Article 56 EC — Free movement of capital — Personal income tax — Taxation of interest income from bonds and debt instruments — Interest due and paid by entities not resident in the national territory — Difference in treatment according to the place of establishment of the issuing entity and the paying entity for the interest concerned — Agreement between the European Community and the Swiss Confederation providing for measures equivalent to those laid down in Directive 2003/48/EC — Article 2(4) — Taxation of savings income in the form of interest payments from a Swiss source — Obligation to apply the same tax rates as those applied to similar domestic income)