Case C-340/22, Cofidis: Judgment of the Court (First Chamber) of 21 December 2023 (request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD...

Official Journal of the European Union EN C series C/2024/1378 19.2.2024 Judgment of the Court (First Chamber) of 21 December 2023 (request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) — Portugal) —Cofidis v Autoridade Tributária e Aduaneira (Case C-340/22, (1) Cofidis) (Reference for a preliminary ruling — Direct taxation — Article 49 TFEU — Freedom of establishment —Introduction of a tax on the liabilities of credit institutions for the purpose of funding the national social security system — Alleged discrimination against branches of foreign credit institutions — Directive 2014/59/EU — Framework for the recovery and resolution of credit institutions and investment firms —Scope) (C/2024/1378) Language of the case: Portuguese Referring court Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) Parties to the main proceedings Applicant: Cofidis Defendant: Autoridade Tributária e Aduaneira Operative part of the judgment 1. Directive 2014/59/EU of the European Parliament and of the Council of 15 May 2014 establishing a framework for the recovery and resolution of credit institutions and investment firms and amending Council Directive 82/891/EEC, and Directives 2001/24/EC, 2002/47/EC, 2004/25/EC, 2005/56/EC, 2007/36/EC, 2011/35/EU, 2012/30/EU and 2013/36/EU, and Regulations (EU) No 1093/2010 and (EU) No 648/2012 of the European Parliament and of the Council, must be...