26In this connection, it is to be noted that the tax treatment of dividends may fall within Article 49 TFEU on freedom of establishment and Article 63 TFEU on the free movement of capital (see Joined Cases C-436/08 and C-437/08 Haribo Lakritzen Hans Riegel and Österreichische Salinen [2011] ECR I-305, paragraph 33; Case C‑35/11 Test Claimants in the FII Group Litigation [2012] ECR, paragraph 89; and Case C‑168/11 Beker [2013] ECR, paragraph 23).
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