C-460/24***X*** v Finanzamt für Großbetriebe

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Reference for a preliminary ruling – Article 53(2) and Article 94 of the Rules of Procedure of the Court of Justice – State aid – Tax exemption for supplies made between undertakings carrying out transactions primarily in the banking, insurance or pension funds sector – Requirement to set out the factual context of the dispute in the main proceedings – Lack of sufficient information – Subject matter of the dispute – Requirement that the questions must be necessary – Manifest inadmissibility.

Interprets