Judgment_paragraph 29 · Emerging Markets Series of DFA Investment Trust Company v Dyrektor Izby Skarbowej w Bydgoszczy (C-190/12)

29In a context which relates to the tax treatment of dividends originating in a third country, it is clear that it is sufficient to examine the purpose of national legislation in order to assess whether the tax treatment of dividends originating in a third country falls within the scope of the FEU Treaty provisions on the free movement of capital (see, to that effect, Test Claimants in the FII Group Litigation, paragraph 96).