29Moreover, since, in the main proceedings, the company distributing dividends has its seat in a Member State other than the Kingdom of the Netherlands and is quoted on the stock exchange, receipt of dividends on shares in that company by a Netherlands national may also be linked to ‘Acquisition by residents of foreign securities dealt in on a stock exchange’ as referred to in Heading III.A(2) of the nomenclature annexed to Directive 88/361, as Mr Verkooijen, the United Kingdom Government and the Commission contend. Such an operation is thus indissociable from a capital movement.
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