Judgment_paragraph 19 · Nordea Bank Danmark A/S v Skatteministeriet (C-48/13)

19It is apparent from the Court’s case-law that freedom of establishment is hindered if, under a Member State’s legislation, a resident company having a subsidiary or a permanent establishment in another Member State or in another State that is party to the EEA Agreement suffers a disadvantageous difference in treatment for tax purposes compared with a resident company having a permanent establishment or a subsidiary in the first Member State (see to this effect, in particular, the judgments in Papillon, C‑418/07, EU:C:2008:659, paragraphs 16 to 22, and Argenta Spaarbank, C‑350/11, EU:C:2013:447, paragraphs 20 to 34).