Judgment of the Court (First Chamber) of 26 October 2023.#Lineas - Concessões de Transportes SGPS, S.A. and Others v Autoridade Tributária e Aduaneira.#Requests for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa - CAAD) and Supremo Tribunal Administrativo.#References for a preliminary ruling – Economic and monetary policy – Supervision of the European Union’s financial sector – Directive 2013/36/EU – Regulation (EU) No 575/2013 – Financial institution – Concept – Undertaking whose activity is the acquisition of holdings.#Joined Cases C-207/22, C-267/22 and C-290/22.