Judgment_paragraph 27 · Santander Asset Management SGIIC SA, on behalf of FIM Santander Top 25 Euro Fi (C‑338/11) v Directeur des résidents à l'étranger et des services généraux and Santander Asset Management SGIIC SA, on behalf of Cartera Mobiliaria SA SICAV (C‑339/11 to C‑347/11) and Others v Ministre du Budget, des Comptes publics, de la Fonction publique et de la Réforme de l’État (C-338/11, C-339/11, C-340/11, C-341/11, C-342/11, C-343/11, C-344/11, C-345/11, C-346/11, C-347/11)

27It is true that it is for each Member State to organise, in compliance with European Union law, its system for taxing distributed profits. However, where national tax legislation establishes a distinguishing criterion for the taxation of distributed profits, account must be taken of that criterion in determining whether the situations are comparable (see, to that effect, Case C-170/05 Denkavit Internationaal and Denkavit France [2006] ECR I-11949, paragraphs 34 and 35; Case C-303/07 Aberdeen Property Fininvest Alpha [2009] ECR I-5145, paragraphs 51 to 54; Case C-540/07 Commission v Italy [2009] ECR I-10983, paragraph 43; and Case C-284/09 Commission v Germany [2011] ECR I-9879, paragraph 60).