38That being so, Articles 49 TFEU and 63 TFEU require a Member State which has a system for preventing economic double taxation as regards dividends paid to residents by resident companies to accord equivalent treatment to dividends paid to residents by non-resident companies (see Test Claimants in the FII Group Litigation, paragraph 72, and Haribo Lakritzen Hans Riegel and Österreichische Salinen, paragraph 60).
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