Case C-34/22, Belgische Staat: Order of the Court (Sixth Chamber) of 27 March 2023 (request for a preliminary ruling from the Rechtbank van eerste aanleg Oost-Vlaanderen Afdeling Ghent, Belgium) — VN v Belgische Staat (Reference for a preliminary ruling — Article 53(2) and Article 99 of the Rules of Procedure of the Court of Justice — Freedom to provide services — Free movement of capital — Restrictions — Tax legislation — Income tax — Tax exemption reserved for interest paid by banks fulfilling certain legal conditions — Indirect discrimination — Credit institutions established in Belgium and credit institutions established in another Member State of the European Union or the European Economic Area)