Joined Cases C-92/24 to C-94/24, Banca Mediolanum: Judgment of the Court (Fourth Chamber) of 1 August 2025 (requests for a preliminary ruling from the Corte di giustizia tributaria di secondo grado della Lombardia – Italy) – Banca Mediolanum SpA v Agenzia delle Entrate – Direzione regionale della Lombardia (References for a preliminary ruling – Taxation – Common system of taxation applicable in the case of parent companies and subsidiaries of different Member States – Directive 2011/96/EU – Article 4(1)(a) – Prohibition on taxing profits received by the parent company – Prevention of double taxation of dividends – Scope – Regional tax on production activities – Inclusion of 50 % of dividends received by the parent companies in the basis of assessment for that tax)