55It follows from the case-law that, from the point of view of measures laid down by a Member State in order to prevent or mitigate the imposition of a series of charges to tax on, or the economic double taxation of, profits distributed by a resident company, resident companies receiving dividends are not necessarily in a situation which is comparable to that of companies receiving dividends which are resident in another Member State (see, to that effect, Case C-170/05Denkavit Internationaal and Denkavit France [2006] ECR I-11949, paragraph 34; Amurta, paragraph 37; Commission v Italy, paragraph 51; and Commission v Spain, paragraph 50).