29It is apparent from the Court’s settled case-law 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 (judgments in Haribo Lakritzen Hans Riegel and Österreichische Salinen, C‑436/08 and C‑437/08, EU:C:2011:61, paragraph 33; Accor, C‑310/09, EU:C:2011:581, paragraph 30; and Test Claimants in the FII Group Litigation, C‑35/11, EU:C:2012:707, paragraph 89).
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