C-360/25***X*** v Finanzamt für Großbetriebe

Domstolens egne nøkkelord

Reference for a preliminary ruling – State aid – Article 107(1) TFEU – Value added tax – Exemption in respect of services provided between undertakings primarily carrying out transactions in the banking, insurance or pension fund sector – Admissibility of the request for a preliminary ruling – Concept of ‘aid’ – Advantage – Selectivity – Request to limit the temporal effects of the judgment.

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