Judgment_paragraph 89 · Test Claimants in the FII Group Litigation v Commissioners of Inland Revenue and The Commissioners for Her Majesty’s Revenue & Customs (C-35/11)

89The tax treatment of dividends may fall within Article 49 TFEU on freedom of establishment and Article 63 TFEU on the free movement of capital (Haribo Lakritzen Hans Riegel and Österreichische Salinen, paragraph 33, and Accor, paragraph 30).