See also:
curia.europa.eu/jcms/upload/docs/application/pdf/2024-07/cp240119en.pdf
blogs.pwc.de/en/german-tax-and-legal-news/article/244526/combating-aggressive-tax-planning-ecj-upholds-the-validity-of-various-provisions-of-the-eu-directive
Update:
Operating Lease Reporting under MDR (DAC6) – Penteris