Court of Justice (Ninth Chamber) 16 November 2023, C-318/22 (GE Infrastructure Hungary Holding Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.)

JUDGMENT OF THE COURT (Ninth Chamber) 16 November 2023 ( *1 ) [Text rectified by order of 8 January 2024] (Reference for a preliminary ruling – Approximation of laws – Common system of taxation applicable to mergers, divisions, partial divisions, transfers of assets and exchanges of shares – Directive 2009/133/EC – Partial division – Purely internal situation – No reduction in share capital –